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TMI Blog2019 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... - SUPREME COURT ] , has not been put in issue in the instant case, this Court refrains itself from expressing any view or opinion about the said circular. Having said this, it is made clear that this question is left open to be decided in an appropriate case where there is contest about the manner in which said Board has understood the order of Hon'ble Supreme Court in Asian Resurfacing of Road Agency Private Limited case. Petition disposed off. - W.P.No.5794 of 2019 And W.M.P.No. 6624 of 2019 - - - Dated:- 6-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr. Joseph Prabakar For the Respondents : Mr. A.P.Srinivas Standing Counsel for Customs and Central Excis e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intra-court appeal is Writ Appeal No.164 of 2016 and a Hon'ble Division Bench of this Court vide an order dated 02.09.2016 admitted the writ appeal and granted interim stay. It is not in dispute that this order of interim stay granted by Hon'ble Division Bench on 02.09.2016 in W.A.No.164 of 2016 is now operating. 6. Under the aforesaid circumstances, the second respondent issued a demand notice calling upon the writ petitioner importer to pay duty along with interest and penalty levied / imposed by the Original Authority. This order/ demand notice is dated 20.02.2019 bears reference C.No. VIII/10/03/2018-Cus.Adj and the same shall hereinafter be referred to as 'impugned notice' for brevity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very of revenue by the CESTAT or the High Court, the proper approach would be to file an application for vacation of stay at the appropriate forum and obtain suitable directions of the Tribunal or High Court, as the case may be, before initiating any recovery action; and (ii) Any instructions to the contrary issued by any Commissionerate to field formations under its jurisdiction on the above issue may be promptly withdrawn. This issues with the approval of Member (Legal), CBIC.' 9. Having set out Paragraph 5 of the said circular, it is also necessary to set out Paragraph 3 of the impugned notice and the same reads as follows: '3. In this connection, your king ..... X X X X Extracts X X X X X X X X Extracts X X X X
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