2014 (11) TMI 913

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...., for the Respondent. ORDER The petitioner herein is seeking to challenge the action of the respondent of recovering the amount confirmed by the Commissioner (Appeals) pending the revision application, preferred against such Appellate order along with the stay application before the Joint Secretary (Revision) (Respondent No. 4 herein). It is also averred by the petitioner that on this very i....

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....large amounts pursuant to the appellate orders for which notices dated 7-9-2012 and 25-9-2012 as at Annexure N and R respectively to the petition have been issued. Counsel further submitted that the basis on which the Excise Authorities have raised the recovery is contrary to the view of the Revisional Authority expressed in similar proceedings decided in the past. In this respect, our attentio....

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....sion application of the petitioner on merits as well. 4. Heard learned senior counsel Shri Deven Parikh with Shri Nirav Shah for the petitioner and learned counsel Shri Kogje for respondents Nos. 2 and 3 and with their assistance examined the material on record. 5. At the outset, it needs to be stated that we have not gone into merits of the case of either side and our indulgence i....

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....tances of the case, we are of the opinion that the petition is required to be allowed giving protection to the petitioner pending the petition and directing the respondent Nos. 2 and 3 not to make any recovery pursuant to the Appellate orders pending the revision application before respondent No. 4. Furthermore, respondent No. 4 is also directed to complete the hearing and adjudication of the revi....