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TMI Blog2019 (2) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... s), Central Excise Service Tax, Ranchi against the Order-in-Original and also looking to the fact that 7.5 % of the tax and penalty has already been deposited by the petitioner, no further recovery can be made by the respondents so long as the appeal is pending before the Commissioner (Appeals). Even the circular dated 16th September, 2014, which is at Annexure 8 to the memo of this writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure 4, 12 and 13 to the memo of this writ petition respectively. Much has been argued out by counsel for the petitioner for quashing Annexure 4, 5, 12 and 13 mainly on the ground that Order in Original dated 31 st January, 2017 was served upon this petitioner in the open court on 8 th January, 2019 for the first time when W.P.(T) No. 6091 of 2018 was argued out in this Court. It is submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other annexures have also been referred to by the counsel for the petitioner and it is submitted that during pendency of the appeal nothing more can be demanded or can be recovered by the respondents other than 7.5% of the amount to be deposited for preferring the appeal. 5. Counsel for the respondents submitted that Order-in-Original dated 31 st January, 2017 was served on 1 st Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding before the Commissioner (Appeals). Even the circular dated 16th September, 2014, which is at Annexure 8 to the memo of this writ petition, also reveals that unless appeal is finally decided in favour of the Union of India, rest of the amount other than 7.5.% or 10%, subject to limit of 10 crores, could not be recovered. 7. We, therefore, suspend the execution of Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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