2014 (11) TMI 913

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..... mount confirmed by the Commissioner (Appeals) pending the revision when revisional authority is yet to examine its request of stay of order sought to be executed. When admittedly, revisional authority is already approached by the petitioner challenging the order of Commissioner (Appeals) raising various grounds and when the said authority is unable to take up the request of stay of recovery pursua .....

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..... spondent No. 4 herein). It is also averred by the petitioner that on this very issue the earlier group of matters were remanded by the revisional authority vide its order dated 12-1-2012 and thus despite there existing excellent prospect on merit, coercive recovery is initiated, warranting interference. 2. This Court while issuing notice had passed the following order : Counsel for the peti .....

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..... d in similar proceedings decided in the past. In this respect, our attention is drawn to an order dated 12-1-2012 passed by the Revisional Authority in which, according to the counsel, though the proceedings were remanded for actual verification of the facts, on the legal issue, the conclusions were in favour of the manufacturer. Considering the submissions, issue notice returnable on 1st Novem .....

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..... into merits of the case of either side and our indulgence is restricted only in respect of the request of the petitioner seeking to recover the amount confirmed by the Commissioner (Appeals) pending the revision when revisional authority is yet to examine its request of stay of order sought to be executed. 6. When admittedly, revisional authority is already approached by the petitioner challen .....

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..... complete the hearing and adjudication of the revision within a period of three months from the date of receipt of the order. Needless to say that petitioner herein shall not cause any impediment in such hearing and shall cooperate in such adjudication. The petitioner shall serve the copy of this to the respondent No. 4 latest by 21-2-2013. 8. The petition is allowed to the above extent. - .....

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