2013 (8) TMI 93

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..... titions, the similar nature grievance of the petitioners is that they have preferred respective appeals against the respective orders-in-original passed by the respective Assessing Authorities; and the appeals as also the stay applications remain pending before the Appellate Authority for one reason or the other but then, the respondents are seeking to effect coercive recovery pursuant to the questioned Circular No.967/01/2013-CX dated 01.01.2013. In CWP No.11550/2013, the writ petitioner-assessee is said to have filed appeal/appeals against the orders-in-original dated 07.02.2013 on 12.04.2013 alongwith stay application/s. according to the petitioner, pursuant to the said appeal, personal hearing is awaited. In CWP No.11577/2013, the pet .....

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..... urt has found the impugned Circular, obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein, non est in so far it relates to the situation where the appeals with stay applications had been filed but no stay could be granted and the stay applications remained pending for the reasons not attributable to the assessees in any manner. This Court has ultimately observed, held and directed as under: - "In the wake of the above, we hold that the impugned circular dated 1.1.2013 obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein so far as it relates to the situations where appeals with stay applications have been filed, but no .....

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..... & Ors.), has interfered with the circular to the extent as indicated therein. Having regard to the identicalness of the challenge made in the instant writ petition, we deem it expedient to close this matter by giving liberty to the petitioner to lay before the authority concerned a copy of the judgment and order dated 1.3.2013 for the needful. The stay application also stands disposed of." It has also been pointed out that another Division Bench of this Court has passed the order on 29.05.2013 in a batch of similar nature writ petitions led by CWP No.8872/2013: M/s. Kamdhenu Ispat Ltd. Vs. Union of India & Ors., wherein, while issuing directions to the Appellate Authorities for fixing up the dates of hearing of the stay applications, the .....

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