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TMI Blog2014 (9) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... st and penalty imposed in the sum of Rs. 17,08,00,086/- under the Order-in-Original No. 40-41/2012/ST/JPR-II/4060, dated 26-10-2012. 2. It is submitted that the appeal bearing No. ST/55668/2013 alongwith Stay Application No. ST/55900/2013, has been filed by the petitioner-assessee before the CESTAT on 7-2-2013 and the matter was listed on several dates before the CESTAT but got adjourned either due to non-availability of the Bench or for not reaching. 3. It is submitted that the impugned demand notice has been issued essentially with reference to the Circular No. 967/01/2013-CX, dated 1-1-2013 although the said Circular has already been declared non est by this Court; and the coercive recovery proceedings pursuant to impugned Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stay had been granted and the stay applications had been kept pending for reasons not attributable in any manner whatsoever to the petitioners/assessees and resultantly, no interim relief had been granted is non est. Consequently, no coercive steps for the recovery of the demands vis-à-vis such petitioners would be initiated. Instead, the respondents would ensure that su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication also stands disposed of." 7. With the legal position having been concluded by the Court more than 7 months back and in no uncertain terms, this Court having pronounced the Circular in question "non est" insofar relating to the situation where the stay applications remain pending in the appellate fora, it sounds rather strange that the concerned Superintendent Central Excise has at all chosen to issue the questioned notice on the basis of the same Circular. 8. Prima facie the notice (Annex. 1) is of a show of total disrespect to and defiance of the order passed by this Court. The order passed by this Court on 1-3-2013, both in its letter as also in its spirit, leaves nothing to doubt or guess that this Court has pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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