(1.) THESE three writ petitions involving similar and akin issues have been heard finally at this stage itself with the consent and at the request of the learned counsel for the parties; and are taken up for disposal by this common order.
(2.) IN these petitions, the similar nature grievance of the petitioners is that they have preferred respective appeals against the respective orders-in-original passed by the respective Assessing Authorities; and the appeals as also the stay applications remain pending before the Appellate Authority for one reason or the other but then, the respondents are seeking to effect coercive recovery pursuant to the questioned Circular No.967/01/2013-CX dated 01.01.2013.
(3.) IN CWP No.11577/2013, the petitioner is said to have preferred the appeal against the order-in-original dated 01.03.2011 on 02.05.2011 with the application for stay and waiver of pre-deposit. According to the petitioner, personal hearing was awarded and held on 10.01.2012 when directions were given to the Range Superintendent, Bhiwadi to send his report after verification of the documents and, thereafter, there is no communication or update on the part of the respondents. According to the petitioner, the appeal and the stay application remain pending adjudication.