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Excise Duty

Andhra Pradesh HC stays CBEC’s Circular on recovery of confirmed demand during pendency of stay application

Case Law Details

TaxGuru Citation
2013 taxguru.in 66
Case Name
Ultratech Cement Ltd. Vs. Union Of India (Andhra Pradesh High Court At Hyderabad)
Date of Judgement/Order
Only available for paid members
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The High Court of Judicature of Andhra Pradesh has granted an interim stay against  Circular No.  967/01/2013 – CX,  Dated 1st January, 2013 issued by the CBEC, seeking the recovery of confirmed demand during pendency of stay application.

Full text of the Order is as follows :-

ANDHRA PRADESH HIGH COURT AT HYDERABAD

Dated- 09.01.2013

WPMP.NO:873 of 2013 IN WP.N0:730 of 2013

Ultratech Cement Ltd.

Vs.

Union Of India

Petition under Section 151 of C.P.C. praying that in the circumstances stated in the affidavit filed in the W.P. the High Court may be pleased to grant stay of clarification issued vide SI.No.3 of the circular No. 967/01/2013-CX dated 01.01.2013 and consequent Letter C.No.490/2012-13 dated 04.01.2013 issued by the Respondent No.2, pending disposal of WP No. 730 of 2013 on•the file of the High Court.

The court, while directing issue of notice to the Respondents herein to show cause as to why this petition should not be complied with, made the following order.(The receipt of this order will be deemed to be the receipt of notice in the case).

ORDER

There shall be interim stay of recovery of the amount involved, till the appellate authority disposes of the application for stay.

It is made clear that the petitioner shall be under obligation to abide by the order that may be passed by the appellate authority and the pendency of this writ petition shall not be treated as a factor to avoid the liability.

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