CBEC Tax Recovery Circular is untenable, misconceived, wholly illegal & arbitrary

HIGH COURT FOR THE STATES OF PUNJAB AND HARAYANA AT CHANDIGARH CWP No. 877 of 2013 Date of Decision: 26.02.2013 M/s PML Industries Limited Versus Commissioner of Central Excise & another ORDER Hemant Gupta, J. This order shall dispose of the afore-mentioned writ petition along with other writ petitions mentioned in the foot note of this order in respect of the provisions of Section 35C(2A) of the Central Excise Act, 1944 (for short ‘the Act’), whereby an order of waiver of pre-deposit of duty passed by the Tribunal stands vacated after expiry of 180 days, if th...