P. VENKATESWARA RAO Vs. ASSISTANT COMMISSIONER, GUNTUR

JUDGEMENT

(1.) After hearing the learned Counsel for the parties, we dispose of the writ petition directing respondent No. 2 to dispose of the stay application, if not disposed of earlier, within a period of three weeks from the date of communication of this order. Till then, recovery proceedings are stayed. We are bound to observe that the Central Board of Excise and Customs Circular clarifies that if any stay application is not decided within thirty days then recovery proceedings may be initiated. We are not expressing any opinion on this issue finally. But, we feel that it would be absolutely unjust and inappropriate if the stay application is not decided within thirty days and taking advantage of failure of Tribunal, the respondent revenue should be allowed to take coercive measures. Henceforth, respondent No. 2 - Commissioner (Appeals), shall keep it in mind that stay applications must be decided within a period of thirty days.

(2.) With the above directions, the Writ Petition is disposed of. Consequently, W.P.M.P. No. 2000 of 2014 filed by the petitioner for interim relief stands closed. No order as to costs.