Recovery of confirmed demand during pendency of stay application- regarding
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....13 To, (i) The Chief Commissioner of Central Excise (All), (ii) The Chief Commissioner of Central Excise & Customs (All), (iii) The Chief Commissioner of Customs (All), (iv) Directors General (All) Madam/Sir, Subject - Recovery of confirmed demand during pendency of stay application- regarding I am directed to bring your attention to the following circular....
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....al filed against a confirmatory order in original against which appeal lies with Commissioner (Appeals). Recovery to be initiated after expiry of statutory period of 60 days for filing appeal. 2 Commissioner (Appeals) Appeal filed without stay application against a confirmatory order in original. Recovery to be initiated after such an appeal has been filed, without wa....
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....sp; waiting for the statutory 90 days period to be exhausted. 6 CESTAT Appeal filed with a stay application against an Order in Original issued by the Commissioner. Recovery to be initiated 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition in accordance with the conditions of stay, if any, whichever is earlier. 7 NI....
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....accordance with the conditions of stay, if any, whichever is earlier. 10 CESTAT All cases where Commissioner (Appeals) confirms demand in the Order in original. Recovery to be initiated immediately on the issue of Order in Appeal. 11 High Court or Supreme Court Tribunal or High Court confirms the demand. Recovery to be initiated immediat....
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