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2013 (7) TMI 190 - AT - CustomsRecovery - Circular no. 967/01/2013-CX dated 1 January 2013 - Held that - Provisions contained in the impugned circular dated 1 January 2013 mandating the initiation of recovery proceedings thirty days after the filing of an appeal, if no stay is granted, cannot be applied to an assessee who has filed an application for stay, which has remained pending for reasons beyond the control of the assessee. As in the present case the impugned order has been passed on 14.01.2013 and the appeal has been filed on 28/29 January, 2013. Till 30 days from the date of filing appeal, no recovery can be made against the appellant as per the Circular dated 01.01.2013. Therefore on the request of the A.R. time is granted and matter is fixed for further hearing on 11.02.2013.
The Appellate Tribunal CESTAT Mumbai heard a case where the impugned order was passed on 14.01.2013, and the appeal was filed on 28/29 January, 2013. The Commissioner (A.R) mentioned that until 30 days from the date of filing the appeal, no recovery can be made against the appellant as per CBEC Circular no. 967/01/2013-CX dated 01.01.2013. The hearing was adjourned to 11.02.2013 at the request of the Commissioner (A.R).
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