Rajasthan HC – Circular authorizing recovery during pendency of stay application void if Assessee is not at fault

HIGH COURT OF RAJASTHAN Mangalam Cement Ltd. versus Superintendent, Central Excise Kota D.B. CIVIL WRIT PETITION Nos. 1624, 1847, 1891, 1899, 1900 to 1903, 2118 & 2138 of 2013 MARCH  1, 2013 ORDER Amitava Roy, Chief Justice The impugnment, common in the instant batch of proceedings, is mounted against the Circular No.967/01/2013-CX dated 1.1.2013 communicated by letter F.No.208/36/2012-CX.6 dated 1st January, 2013 of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi thereby directing initiation of recovery...