Excise Recovery Procedure to be Activated within 30 to 90 Days where no Stay is Applied for
or Granted
[CBEC Circular No. 967 dated 1st January
2013]
Subject - Recovery of confirmed demand during
pendency of stay application.
I am directed to bring your attention to the
following circulars issued from time to time on the above issue and to state that
it has been decided to rescind these circulars with immediate effect.
|
SNo. |
Date |
Circular
no and File number of CX-6 |
|
1 |
18-11-88 |
80/88
and 208/31/88 |
|
2 |
2-3-90 |
7/90
and 208/107/89 |
|
3 |
21-12-90 |
23/90
and 209/107/89 |
|
4 |
12-11-92 |
16/92
and 208/59/92 |
|
5 |
3-8-94 |
47/47/94
and 208/33/94 |
|
6 |
2-6-98 |
396/29/98
and 201/04/98 |
|
7 |
25-2-2004 |
788/21/2004
and 208/41/2003 |
2) Henceforth, recovery proceedings shall be initiated
against a confirmed demand in terms of the following order –
|
SNo. |
Appellate
Authority |
Situation |
Directions
regarding recovery. |
|
1 |
NIL |
No
appeal filed against a confirmatory order in original against which appeal
lies with Commissioner (Appeals). |
Recovery
to be initiated after expiry of statutory period of 60 days for filing
appeal. |
|
2 |
Commissioner
(Appeals) |
Appeal
filed without stay application against a confirmatory order in original. |
Recovery
to be initiated after such an appeal has been filed, without waiting for the
statutory 60 days period to be exhausted. |
|
3 |
Commissioner
(Appeals) |
Appeal
filed with a stay application against an order in original. |
Recovery
to be initiated 30 days after the filing of appeal, if no stay is granted or
after the disposal of stay petition in accordance with the conditions of
stay, if any specified, whichever is earlier. |
|
4 |
NIL |
No
appeal filed against an Order in Original issued by the Commissioner. |
Recovery
to be initiated after expiry of statutory period of 90 days for filing appeal
from the date of communication of order. |
|
5 |
CESTAT |
Appeal
filed without stay application against an Order in Original issued by the
Commissioner. |
Recovery
to be initiated on filing of such an appeal, without waiting for the
statutory 90 days period to be exhausted. |
|
6 |
CESTAT |
Appeal
filed with a stay application against an Order in Original issued by the
Commissioner. |
Recovery
to be initiated 30 days after the filing of appeal, if no stay is granted or
after the disposal of stay petition in accordance with the conditions of
stay, if any, whichever is earlier. |
|
7 |
NIL |
No
appeal filed against an Order in Appeal issued by a Commissioner (Appeals)
confirming the demand for the first time. |
Recovery
to be initiated after expiry of statutory period of 90 days for filing appeal
from the date of communication of order. |
|
8 |
CESTAT |
Appeal
filed without stay application against an Order in Appeal confirming the
demand for the first time. |
Recovery
to be initiated on filing of such an appeal in the CESTAT, without waiting
for the statutory 90 days period to be exhausted. |
|
9 |
CESTAT |
Appeal
filed with a stay application against an Order in Appeal confirming the
demand for the first time. |
Recovery
to be initiated 30 days after the filing of appeal, if no stay is granted or
after the disposal of stay petition in accordance with the conditions of
stay, if any, whichever is earlier. |
|
10 |
CESTAT |
All
cases where Commissioner (Appeals) confirms demand in the Order in original. |
Recovery
to be initiated immediately on the issue of Order in Appeal. |
|
11 |
High
Court or Supreme Court |
Tribunal
or High Court confirms the demand. |
Recovery
to be initiated immediately on the issue of order by the Tribunal or the High
Court, if no stay is in operation. |
3) It may be noted that a confirmed demand
remains an order in operation till it is stayed. Mere preferment of appeal
itself does not operate as a stay. Hon’ble Supreme
Court in case of Collector of Customs, Bombay Vs
Krishna Sales (P) Ltd [1994 (73) E.L.T 519 (S.C)] has observed that “As is well
known, mere filing of an Appeal does not operate as a stay or suspension of the
Order appealed against”. Accordingly, the above directions are hereby issued
for initiating recovery of the confirmed demands.
4) Instructions in CBEC’s Excise Manual of
Supplementary instructions on the above subject or any other circular,
instruction or letter contrary to this circular stand amended accordingly.
F.
No. 208/36/2012-CX.6