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2020 (2) TMI 769 - HC - CustomsStay of recovery notice - Release of Bank Guarantee executed by the petitioner - HELD THAT - It is for the 2nd respondent-Commissioner of Central Excise (Appeals) to deal with the appeal, which is the subject matter of remit now made by the Appellate Tribunal, after affording reasonable opportunity of being heard to all the parties concerned. A copy of the final order dated 08.01.2020 rendered by the Central Excise, Customs Service Tax Appellate Tribunal, Bangalore has been made available, along with a memo dated 28.12.2019 filed by the counsel for the petitioner in this case, with a bench mark today. Both sides should ensure that the bank guarantee in question shall be kept alive and shall be renewed from time to time, until the disposal of the matter by the 2nd respondent-Commissioner of Central Excise (Appeals) in the matter that is now remitted to that authority by the Appellate Tribunal - Petition disposed off.
Issues:
Petitioner seeks to keep in abeyance the recovery notice until the decision on the appeal and stay petition. The main issue involves whether the recovery notice should be stayed pending the decision on the appeal and stay petition. Analysis: The petitioner, a contractor operating a petrol bunk, had his bank account attached due to non-remittance of taxes. The petitioner filed a writ petition seeking to keep the recovery notice in abeyance until the appeal and stay petition are decided. The Customs, Excise & Service Tax Appellate Tribunal allowed the appeal, setting aside the order and remanding the matter for fresh consideration. The court directed both parties to ensure the bank guarantee remains active and not encashed until the matter is disposed of by the Commissioner of Central Excise (Appeals). Conclusion: The court ordered that the bank guarantee should be renewed periodically and not encashed until the Commissioner of Central Excise (Appeals) decides on the matter remitted by the Appellate Tribunal. The recovery notice was to be kept in abeyance until the expiry of the specified time limit. The writ petition was finally disposed of with these directions and observations.
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