2013 (4) TMI 97

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..... of this Court. There was absolutely no reason or justification on the part of the appellate authority to keep the stay application pending and take recourse to coercive remedies under the law. Since the amount has now been withdrawn, we decline to accede to the request of the advocate of the Petitioner in the facts of this case that the Revenue should be directed to bring back the amount. Ins .....

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..... nt Shuchitra Kamble. ORDER:- 1. The grievance of the Petitioner is that though an appeal has been filed before the Commissioner of Central Excise (Appeals) against an order of adjudication and even the stay application was pending, the Revenue proceeded to recover the entire amount by attaching the bank account towards demand on account of service tax and penalty. This action was purported .....

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..... eriod, for reasons having a bearing on the default or the improper conduct of an assessee, recovery proceedings can well be initiated as explained in the earlier part of the judgment". 3. The law laid by the Court on the interpretation of the circular of the Central Board of Central Excise and Customs would bind all authorities who are subject to the jurisdiction of this Court. In this case, we .....

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