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2013 (11) TMI 433 - HC - Central ExciseStay Application Appeal and stay application pending Recovery notice issued to petitioner based on CBEC circular dated 1-1-2013 - Held that - Relying upon LARSEN & TOUBRO LTD & OTHERS Versus UNION OF INDIA AND OTHERS 2013 (2) TMI 188 - BOMBAY HIGH COURT the Commissioner (Appeals) directed to dispose of the appeal Recovery stayed - Decided in favour of Petitioner.
Issues involved:
Appeal against service tax demand, stay application pending, recovery notices issued, consideration of circular, directions for disposal of appeal and stay application. Analysis: The judgment by the Bombay High Court pertains to an appeal filed by the Petitioner against a service tax demand of Rs. 18.83 lakhs along with interest. The appeal, along with a stay application, was filed before the Commissioner (Appeals), Mumbai, against an order by the Additional Commissioner, Service Tax, Mumbai-II dated 13 March, 2012. It is noted that the appeal and stay application have been pending since 12 July, 2012. Meanwhile, recovery notices were issued to the Petitioner on 24 January, 2013, based on a circular dated 1 January, 2013, issued by the C.B.E. & C. The judgment of the Court in Larsen & Toubro, Writ Petition 878 of 2013, and connected cases decided on 1 February, 2013, has been considered in relation to the circular issued by the C.B.E. & C. The Court, in view of the judgment and principles laid down in the Larsen & Toubro case, disposed of the Petition with specific directions. Firstly, the Petitioner was directed to appear before the Commissioner (Appeals), Mumbai, on 4 March, 2013. Secondly, the Commissioner (Appeals) was instructed to dispose of the appeal within a period of six weeks from the mentioned date. If it was not feasible to dispose of the appeal within the stipulated time, the Commissioner (Appeals) was required to dispose of the stay application within the same period. Importantly, until the Commissioner (Appeals) disposed of either the appeal or the stay application as directed, no steps were to be taken for the recovery of the demand against the Petitioner for an additional period of six weeks from 4 March, 2013. Conclusively, the Petition was accordingly disposed of by the Court, with a specific mention that there shall be no order as to costs. This judgment provides a clear framework for the disposal of the appeal and stay application, ensuring a fair process for the Petitioner while also considering the principles established in previous relevant cases.
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