2013 (10) TMI 632

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..... applications before this Tribunal, the Department is also equally responsible in as much as for the last one year, the Commissioner’s post has been lying vacant and also, the senior most AR (Additional Commissioner), posted in this Bench has been on training for last two months and no replacement has been provided. Besides, sufficient number of ARs has not been posted. The Department, accordingly, .....

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..... n-Original No.37/Commr/ST/Kol/2011-12 dated 03.11.2012 referring to the Circular No.967/01/2013-CX dated 01.01.2013. The Applicant have responded to the said recovery notice through their letter dated 21.06.2013, whereby they had quoted judgments of different High Courts submitting that the said Circular has been quashed and cannot be a ground for initiation of recovery proceeding. He has submitte .....

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..... is Tribunal. We are constrained to note that for delay in disposal of stay applications before this Tribunal, the Department is also equally responsible in as much as for the last one year, the Commissioner's post has been lying vacant and also, the senior most AR (Additional Commissioner), posted in this Bench has been on training for last two months and no replacement has been provided. Besides, .....

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