CBEC's Draconian Circular - All Roads Lead to HC
THE CBEC's draconian recovery Circular No. 967/2013 dated 01.01.2013 ( - 02.01.2013) has spurred Central Excise officers into issuing threatening notices to assessees whose cases are pending in appellate forums. The poor assessees have no option but to rush to the High Courts. Yesterday, nine petitions came up in the Andhra Pradesh High Court seeking:
1. to issue a Writ, Order or direction particularly one in the nature of a WRIT OF CERTIORARI quashing the clarification issued vide Circular No. 967/01/2013-CX dated 01.01.2013.
2. to grant stay of clarification issued vide Circular No.967/01/2013-CX dated 01.01.2013
The High Court has granted interim stay and stayed the recovery of the demand till the appellate authorities decide the stay applications. The High Court also made it clear that the assessee shall be bound by the orders of the appellate authority and the pendency of the writ petition before the High Court would not be a bar against the appellate authorities' order.