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TMI Blog2014 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... a stay. This is with a view to enable the assessee to seek proper advice and considered opinion on the adjudication order before taking a decision and then challenging the adjudication order in appeal proceedings. The officers of Respondent Revenue would do well to realize that their job is much more than merely collecting the tax. They are officers of the State, administering the Finance Act, 1994 and fairness in approach to the tax payers and acting in accordance with the Rule of Law is a sine-qua-non in discharge of all its functions - Notice quashed - Decided in favour of assessee. - Writ Petition No. 1014 of 2014 - - - Dated:- 29-1-2014 - Mohit S. Shah, C.J. And M. S. Sanklecha,JJ. For the Petitioner : Mr. Prasad Paranjape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner, by letter dated 24 January 2014, informed the Assistant Commissioner of Service Tax that they are in receipt of the order in original dated 27 December 2013 and they are in process of preferring an appeal and a stay application to the Tribunal. The Petitioner also brought to the notice of the Assistant Commissioner a circular dated 1 January 2013 issued by the Central Board of Excise and Customs, Ministry of Finance (Department of Revenue), Government of India (`CBEC'). Attention of the Assistant Commissioner was specifically invited to Entry no.4 of paragraph 2, which stipulates that in a situation where no appeal is filed against an order-in-original issued by the Commissioner, the recovery shall be initiated only after expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right to file an appeal within a period of three months. It is also submitted that the Petitioner is in the process of filing an appeal with the appellate authority against the order of the adjudicating authority. 8. As against the above, Mr.Jetly, learned counsel for Revenue submits that the Petitioner has not yet filed any appeal against the order dated 27 December 2013 of the Commissioner of Service Tax. It is submitted that in stead of filing an appeal to the Tribunal, the Petitioner has moved this petition seeking to stop the Revenue from collecting its legitimate dues. Therefore, it is submitted that no interference with the demand made by letters dated 22 January 2014 and 23 January 2014 order dated 27 December 2013 is called for. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Mahindra Mahindra Limited Vs. Union of India and others (1959-ELT-505) had directed the Revenue to return the amounts recovered by encashing the bank guarantee of the assess as it was done before the expiry of three months to file an appeal. 11. The officers of Respondent Revenue would do well to realize that their job is much more than merely collecting the tax. They are officers of the State, administering the Finance Act, 1994 and fairness in approach to the tax payers and acting in accordance with the Rule of Law is a sine-qua-non in discharge of all its functions. In the circumstances, we hold that the impugned communications dated 22 January 2014 and 23 January 2014 are not only in defiance of the CBEC circular dated 1 Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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