2019 (11) TMI 839

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..... ct, 1994 or Section 129 (E) of the Custom Act - Initiation of recovery proceedings - Section 87 of the Finance Act - HELD THAT:- It is admitted position that against the order passed by the Additional Commissioner Central Excise Service Tax Department, Dhanbad, the appeal was filed by the petitioner before the Appellate Authority, which dismissed the appeal of the petitioner, and thereafter the .....

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..... Mr. Ratnesh Kumar, Kumar ORDER Heard learned senior counsel for the petitioner and learned counsel for the CGST. 2. This application has been filed with a prayer for issuance of a direction upon the respondents to stay the initiation of recovery proceeding under Section 87 of the Finance Act, in light of the Department s Circular dated 16.9.201 .....

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..... . 4. In the counter affidavit filed on behalf the Revenue, the notice issued under Section 87 of the Finance Act, has been brought on record, and it is stated that the department shall not proceed further after the initial action of issuing notice under Section 87 of the Finance Act, once it was known that the assesse had moved for appeal before the Commissioner (Appeals). .....

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