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Recovery of confirmed demand during pendency of stay application
January, 05th 2013
                                                                    Circular No. 967/01/ 2013 ­ CX

                                       F. No. 208/36/2012-CX.6
                                          Government of India
                                          Ministry of Finance
                                        Department of Revenue
                            Central Board of Excise and Customs, New Delhi
                                                                                          st
                                                                   New Delhi, the Dated 1 January, 2013

To,

    (i) The Chief Commissioner of Central Excise (All),
   (ii) The Chief Commissioner of Central Excise & Customs (All),
   (iii) The Chief Commissioner of Customs (All),
   (iv) Directors General (All)

Madam/ Sir,

Subject - Recovery of confirmed demand during pendency of stay application- regarding

     I am directed to bring your attention to the following circulars issued from time to time on the
above issue and to state that it has been decided to rescind these circulars with immediate effect.

              Sl No            Date        Circular no and File number of CX-6
                 1           18-11-88                    80/88 and 208/31/88
                 2            2-3-90                     7/90 and 208/107/89
                 3           21-12-90                   23/90 and 209/107/89
                 4           12-11-92                    16/92 and 208/59/92
                 5            3-8-94                   47/47/94 and 208/33/94
                 6            2-6-98                  396/29/98 and 201/04/98
                 7          25-2-2004               788/21/2004 and 208/41/2003




2)     Henceforth, recovery proceedings shall be initiated against a confirmed demand in terms of the
following order ­

Sl No     Appellate Authority               Situation               Directions regarding recovery.
    1             NIL              No appeal filed against a        Recovery to be initiated after expiry of
                                   confirmatory     order     in    statutory period of 60 days for filing
                                   original   against     which     appeal.
                                   appeal       lies       with
                                   Commissioner (Appeals).

   2           Commissioner        Appeal filed without stay        Recovery to be initiated after such an
                 (Appeals)         application  against    a        appeal has been filed, without waiting
                                   confirmatory  order    in        for the statutory 60 days period to be
                                   original.                        exhausted.

   3           Commissioner        Appeal filed with a stay         Recovery to be initiated 30 days after
                 (Appeals)         application against an order     the filing of appeal, if no stay is
                                   in original.                     granted or after the disposal of stay
                                                                    petition in accordance with the
                                                                    conditions of stay, if any specified,
                                                                    whichever is earlier.

   4                  NIL          No appeal filed against an       Recovery to be initiated after expiry of
                                   Order in Original issued by      statutory period of 90 days for filing
                                   the Commissioner.                appeal     from      the     date     of
                                                                    communication of order.
   5             CESTAT            Appeal filed without stay        Recovery to be initiated on filing of
                                   application   against    an      such an appeal, without waiting for
                                   Order in Original issued by      the statutory 90 days period to be
                                  the Commissioner.              exhausted.

  6             CESTAT            Appeal filed with a stay       Recovery to be initiated 30 days after
                                  application   against    an    the filing of appeal, if no stay is
                                  Order in Original issued by    granted or after the disposal of stay
                                  the Commissioner.              petition in accordance with the
                                                                 conditions of stay, if any, whichever is
                                                                 earlier.

  7                NIL            No appeal filed against an     Recovery to be initiated after expiry of
                                  Order in Appeal issued by a    statutory period of 90 days for filing
                                  Commissioner      (Appeals)    appeal     from      the     date     of
                                  confirming the demand for      communication of order.
                                  the first time.

  8             CESTAT            Appeal filed without stay      Recovery to be initiated on filing of
                                  application  against    an     such an appeal in the CESTAT,
                                  Order in Appeal confirming     without waiting for the statutory 90
                                  the demand for the first       days period to be exhausted.
                                  time.

  9             CESTAT            Appeal filed with a stay       Recovery to be initiated 30 days after
                                  application  against    an     the filing of appeal, if no stay is
                                  Order in Appeal confirming     granted or after the disposal of stay
                                  the demand for the first       petition in accordance with the
                                  time.                          conditions of stay, if any, whichever is
                                                                 earlier.

  10            CESTAT            All      cases        where    Recovery to be initiated immediately
                                  Commissioner       (Appeals)   on the issue of Order in Appeal.
                                  confirms demand in the
                                  Order in original.

  11          High Court or       Tribunal or High Court         Recovery to be initiated immediately
             Supreme Court        confirms the demand.           on the issue of order by the Tribunal
                                                                 or the High Court, if no stay is in
                                                                 operation.




3)     It may be noted that a confirmed demand remains an order in operation till it is stayed. Mere
preferment of appeal itself does not operate as a stay. Hon'ble Supreme Court in case of Collector of
Customs, Bombay Vs Krishna Sales (P) Ltd [1994 (73) E.L.T 519 (S.C)] has observed that "As is well
known, mere filing of an Appeal does not operate as a stay or suspension of the Order appealed
against". Accordingly, the above directions are hereby issued for initiating recovery of the confirmed
demands.

4)    Instructions in CBEC's Excise Manual of Supplementary instructions on the above subject or any
other circular, instruction or letter contrary to this circular stand amended accordingly.

                                                                                       Yours faithfully,


                                                                                           (V.P. Singh)
                                                                                           OSD (CX-6)
 
 
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