2014 (3) TMI 969

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....alyan Jyoti Sengupta, C.J. (Common)]. -  Learned counsel for the Revenue submits that he does not want to file any counter affidavit in these matters. We admit the writ petitions and entertain the same to the extent of challenge made as against Sl. Nos. 6 and 9 of the Notification dated 1-1-2013. 2. Sl. No. 6 of the Notification provides as follows : 6. CESTAT Appeal filed wi....

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...., the recovery proceedings have to be initiated irrespective of pendency of the appeal or pendency of the application for stay. 5. We find substance in the argument of the learned counsel for the petitioners that there may be various situations and circumstances when the Tribunal or the appellate Authority is unable to dispose of the stay applications within 30 days, for which, the appella....

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....ssee litigants who are bona fide one. We cannot overlook the fact that some unscrupulous litigants may take advantage of the pendency of the stay application, so much so, the Revenue cannot proceed against them for a long time. Therefore, some balance should be struck so that both the parties will not be prejudiced. We accordingly read down the same as follows : 7. When the application for....