Recovery of confirmed demands during the pendency of stay application

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....Principal Chief Commissioners! Chief Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All) The Principal Chief Commissioners! Chief Commissioners of Service Tax (All) The Principal Chief Commissioners/ Chief Commissioners of Customs (All) The Directors General (All) Sub: Recovery o....

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..... Vs UOl (SCA No. 2422/2013), wherein the Courts held that recovery could be made only in cases where delay in deciding the stay could be attributed to the conduct of the assessee. No appeal was filed against these judgments of the Hon'ble high Courts by the Department and thus these judgments attained finality. 3.1  However Hon'ble High Court of Punjab and Haryana judgment in case....

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....roduced below:- "In view of the judgment and order passed by this Court in Commissioner of Customs & Central Excise. Ahmedabad v. Kumar Cotton Mills Pvt. Lid [2005 (180) ELT 434 (SC)/2005-TIOL-42-.SC,CX], we find no reason to interfere with the impugned order passed by the High Court The special leave petitions are dismissed..." 4.1 In light of the above judgments, the Circular No. 967/I/201....

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....014 with effect from 06.08.2014. Part II:  When demand is confirmed by Hon'ble CESTAT or Hon'ble High Court & stay is pending before Hon'ble High Court or Hon'ble Supreme Court: 5.1 Attention is invited SI. No. 11 of the Circular No. 967/1/2013-CX dated 01.01.2013 providing that when a demand is confirmed by a Hon'ble CESTAT or a Hon'ble High Court, recovery may ....