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TMI Blog2013 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the order impugned in the appeals until final orders are passed in appeals or orders on interlocutory applications for stay. Thus, these petitions are disposed of with a direction to the Appellate Authority to consider and pass orders on the interlocutory applications for stay as expeditiously as possible and until such time, the third respondent is refrained from initiating recovery proceedings. - Writ Petition Nos. 15460 - 15461 of 2013 (T-TAR) - - - Dated:- 2-4-2013 - Ram Mohan Reddy, J For the Appellant T. Suryanarayana and Sandeep Huilgol, Advs. For the Respondent T.M. Venkata Reddy, Adv. JUDGEMENT:- 1. Petitioner aggrieved by the three orders of assessment for various periods, preferred three appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rection issued by the Central Board of Excise and Customs, New Delhi in the notification Annexure C and that it was for the petitioner to have moved the Appellate Authority for orders on interlocutory applications for stay and having not done so, cannot question the demand. 5. In order to appreciate the rival contentions of the parties, as held by the learned counsel, it is useful to extract Sl. No.3 of the notification dated 01.01.2013 Annexure C of Central Board of Excise and Customs, which runs thus :- Sl. No. Appellate Authority Situation Directions regarding Recovery 3 Commissioner (Appeals) Appeal filed with a stay application against an order in original. Recovery to be initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular came up for consideration before the High Court of Bombay in Larsen and Toubro vs. Union of India and Others, it was observed thus: For these reasons, we have come to the conclusion that the 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 . Where however, an application for stay has remained pending for more than a reasonable period, for reasons having a bearing on the default or the improper conduct of an assessee, recovery proceedings can well be initi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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