2013 (11) TMI 301

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.... Shri Pradeep S. Jetly with Ms. Suchitra Kamble, for the Respondent. ORDER Though an appeal against an order of adjudication as well as a stay application is pending before the Commissioner of Central Excise (Appeals), a recovery notice has been issued on 21 January 2013 demanding the service tax, penalty and interest relying on a circular of Central Board of Central Excise and Customs da....

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....ed pending for more than a reasonable period, for reasons having a bearing on the default or the improper conduct of an assessee, recovery proceedings can well be initiated as explained in the earlier part of the judgment." 2. In this view of the matter, we direct that the Commissioner of Central Excise (Appeals) shall dispose of the stay application within a period of four weeks of the da....