RITTAL INDIA PVT. LTD. Vs. UNION OF INDIA, CENTRAL BOARD OF EXCISE AND CUSTOMS AND THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) PETITIONER aggrieved by the three orders of assessment for various periods, preferred three appeals together with three applications for stay on 11.10.2007; 04.03.2008 and 04.03.2008 respectively. The interim stay. applications when not considered by the Appellate Authority and orders passed thereon, are said to be pending. Thus, the Appellate Authority has neither granted stay nor refused to grant stay. In the meanwhile, the third respondent acting on the basis of a Circular dated 01.01.2013 Annexure 'C', issued Demand Notice dated 12.03.2013 Annexure 'D' for recovery of the amounts, subject matter of three appeals. Hence this petition calling in question the Circular as well as the Demand Notice.

(2.) LEARNED counsel for the petitioner submits that even according to the Circular Annexure 'C', more appropriately at Sl. No. 3 therein against the column with a nomenclature "Directions regarding recovery", recovery is 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 and such a situation having not arisen, since the Appellate Authority has not considered the applications for stay and orders passed. thereon, the third respondent had no jurisdiction to issue a Demand Notice Annexure 'D', making reference to the Circular Annexure 'C'.

(3.) IN order to appreciate the rival contentions of the parties, as held by the learned counsel, it is useful to extract Sl. No. 3 of the notification dated 01.01.2013 Annexure 'C' of Central Board of Excise and Customs, which runs thus: -