Appeal file weeded out by CESTAT Registry but appeal pending - Recovery by Revenue stayed
THE New Year Circular 967 has some plus points too.
This is a case where an appeal was filed in the year 1991.
All these years the Revenue never bothered to check up with the fate of the appeal filed by the assessee and which apparently was shown as pending in their “Arrears recovery/appeals filed” report. The assessee too did not show any concern.
The moment this Circular dated 01.01.2013 landed in the Central Excise office, the Revenue authorities initiated recovery proceeding. The appellant pleaded that their appeal has still not been heard by the CESTAT and that they had already paid Rs.2 lakhs at the time of adjudication.
When these pleadings went un-noticed, the assessee made a mention of the same before the CESTAT.
More surprises lay in store here.
The Registry informed - "Appeal papers weeded out on 01.08.2000. Appeal file to be reconstructed."
So, the Bench observed -
"3. In view of the above, the Registry is directed to place the matter before the Hon'ble Vice President/HOD for approval for the reconstruction of the appeal file. The Revenue is also directed that till such time not to take coercive steps to recover the proceedings against the impugned order. On getting approval from the Hon'ble Vice President/HOD for reconstruction of the appeal file, the Counsel shall be intimated to provide all the relevant papers and thereafter the matter be fixed for final hearing."
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