Recovery of confirmed demands during the pendency of stay application

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.... 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 of confirmed demands during the pendency of stay application-reg. Madam/ Sir, Kind attent....

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....n 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 of M/s PML Industries Ltd. Vs Commissioner of Central Excise [2013-TIOL-201-HC-P&H-CX] pronounced that during the pe....

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....dabad 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are dismissed..." 4.1 In light of the above judgments, the Circular No. 967/I/2013-CX dated 01.01.2013 is hereby rescinded and following fresh instructions are given on the subject. It is also clarifie....

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....s 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 be initiated immediately on the issue of order by the Hon'ble Tribunal or the High Court, if no stay is in operation. Hon'ble ....