The circular issued by the Central Board of Excise and Customs ...

C.B.E&C Circular Sparks Debate on Tax Remedies; Legal Experts Advise Judicial Review or Appeal for Affected Parties.

February 17, 2013

Articles     Indian Laws

The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands unless a stay order is in place. The article outlines the appeal process and time limits under the Central Excise Act, 1944, and the Finance Act, 1994, for both central excise and service tax. It emphasizes the importance of filing appeals and stay petitions promptly to prevent recovery actions. The article also highlights legal recourse, such as filing writ petitions in High Courts, to seek interim relief against coercive recovery measures by the department.

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