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2013 (6) TMI 270

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..... o have the matter considered and finalised by the Appellate authority in accordance with the relevant provisions of law. Tribunal/4th respondent is directed to pass appropriate orders in respect of the Stay application filed by the Petitioner as expeditiously as possible and coercive proceedings, if any, shall be kept in abeyance till such time. - WP(C).No. 2672 of 2013 (H) - - - Dated:- 29-1- .....

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..... ribunal/4th respondent by filing Ext.P1 along with an I.A. for stay. Inspite of pendency of the above proceedings and before any order is passed by the Appellate Tribunal, coercive steps are taken by the concerned respondents, merely with reference to Ex.P5 Circular dated 01.01.2013 issued by the 5th respondent facilitating recovery proceedings on expiry of the 'Cooling period' as specified therei .....

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..... sions of law; more so, when Ext.P5 Circular stands intercepted by different High Courts as borne by Ext.P6, P7 and P7(a) orders. 6. In the above facts and circumstances, the 4th respondent is required to pass appropriate orders in the I.A. for stay filed under Section 35F of the Central Excise and Salt Act, 1944 preferred by the petitioner along with the appeal preferred under Section of 35B of .....

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