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2013 (5) TMI 395

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..... s directing the respondents not to initiate any coercive measures for recovery of the Central Excise liability or Service Tax liability or interest and penalties, as the case may be, as assessed in the Orders-in-Original or as confirmed in the appeals, as the case may be, pending disposal of the applications filed by the petitioners for waiver of pre-deposit and wherever filed, the applications fo .....

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..... alls within a narrow compass insofar as the judicial review is concerned and shares a common characteristic, we dispose of the several writ petitions by this common order. 3. Orders-in-Original were passed under the provisions of the Central Excise Act, 1944 or for levy and collection of Service Tax under the provisions of the Finance Act, 1994 against the several petitioners. In some of the mat .....

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..... iver for pre-deposit and for grant of stay of levy of the tax, interest and penalties, as the case may be. In some of the writ petitions a Circular dated 1-1-2013 issued by the Central Board of Excise and Customs, New Delhi has been challenged, whereunder a generic directive is issued to Revenue to initiate recovery proceedings 30 days after filing of the appeal, if no stay were granted. Learned c .....

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..... writ petitions directing the respondents not to initiate any coercive measures for recovery of the Central Excise liability or Service Tax liability or interest and penalties, as the case may be, as assessed in the Orders-in-Original or as confirmed in the appeals, as the case may be, pending disposal of the applications filed by the petitioners for waiver of pre-deposit and wherever filed, the a .....

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