2013 (7) TMI 190

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..... 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. As in the present case the impugned order has been passed on 14.01.2013 and the appeal has been filed on 28/29 January, 2013. Till 30 days from the date of filing appeal, no recovery can be made against the appellant as per th .....

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