2013 (12) TMI 572

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.....B.E. & C. issued Circular No. 967/01/2013-C.X. on 1-1-2013. The circular directed officers of the Department to take steps to recover confirmed demands for duty/interest/penalty wherever there is no order staying recovery. The circular lays down action to be taken in different situations. 2. Because of increased coverage of services for levy of service tax and increasing industrial activi....

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.... pay dues to Government during the pendency of stay applications/stay extension applications. 4. Appreciating the difficulties of the assessees, this Bench has been granting ad interim stay after a brief hearing in deserving cases mentioned by the appellants or their authorized representatives/advocates/consultants following the procedure laid down in Chapter XII (Paragraphs 12.22 to 12.25....

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....t to gain from pre-deposit orders passed in cases where the assessees fail to make out prima facie case during such time. The circular and actions in pursuance thereof have mostly spoiled these chances of the Revenue. 6. Based on the experience gained over nearly three months, we feel that the time is ripe for us to pass a general order which would ensure that the Department cannot resort ....

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....filed beyond the time limit (In such case, Hon'ble Supreme Court has held that no condonation beyond what is allowed in statute can be granted vide Singh Enterprises v. C.C.E., Jamshedpur [2008 (221) E.L.T. 163 (S.C.)]). 7. Therefore we direct that, in the cases falling within the exceptions listed above, the field formations coming within the jurisdiction of this Bench of the Tribunal sha....