CBEC Circular on recovery during pendency of appeal is arbitrary, unjustified & unlawful – Bombay HC
Case Law Details
Case Name : Larsen & Toubro Limited & Anr Vs The Union of India (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Sr. No. 10 of the circular of the Board deals with an appeal to the CESTAT where the Commissioner (Appeals) has confirmed a demand in an order in original of the adjudicating authority. The circular stipulates that recovery has to be initiated immediately on the issue of the order in appeal. In a situation where the Commissioner (Appeals) has confirmed the demand made in the order of adjudication, the assessee is permitted by the provisions of Section 35F to move the Tribunal for a dispensation of the requirement of deposit. But the circular mandates that recovery shall be made immediately on ...
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The judgement is by Bombay High Court, but not of Delhi HC.
In the subject line, Delhi HC is mentioned.
(K. V. Hari Babu)
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