2000 (5) TMI 53

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....of Entry No. 312970 was filed by the petitioner with the Respondent No. 2 on 7th December, 1999 seeking clearance of certain goods. On 13th January, 2000 goods were cleared on provisional assessment basis against payment of Customs duty on furnishing of a bank guarantee of Rs. 97,033/-. Show cause notice was issued in respect of the said bill of entry by the Respondent No. 2 on 22nd March, 2000. Petitioner sought for some time for inspection of documents etc. on 24th March, 2000. On 31st March, 2000 Respondent No. 2 confirmed the duty demand of Rs. 97,033/- and directed the enforcement of the bank guarantee on the same day. On 11th April, 2000 petitioner filed an appeal under Section 128(1) of the Act along with application for stay under S....

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....vide Circular No. 23/90-CX. 6, dated 12-12-1990 issued from F. No. 209/107/89-CX. 6 and Circular No. 16/92-CX. 6, dated 12-11-1992 issued from F. No. 208/59/92-CX. 6. According to these instructions, Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measure to recover such dues. However, if the stay application is rejected by the Commissioner (Appeals) even before the lapse of time of three months, recovery proceedings should be initiated immediately. The Commissioner (Appeals) were also directed to dispose of stay application within the period of two months in case the Commissioner (Appeals) was not in a position to dispose of the main appea....