AR tells Bench that since NO recovery can be made within 30 days of appellant filing appeal he may be given more time to argue matter
SERIAL no. 6 of the tabulation in paragraph 2 of the now (in)famous Board Circular dated 01.01.2013 mentions -
6 | CESTAT | Appeal filed with a stay application against an Order in Original issued by the Commissioner. | Recovery to be initiated 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition in accordance with the conditions of stay, if any, whichever is earlier. |
In the present Customs case, the appellant, on 28/29.01.2013, filed Stay applications along with the Appeals against the Order-in-original dated 14.01.2013 passed by the Commissioner of Customs, CSI Airport, Mumbai.
When the Stay application came up for hearing before the Bench on 31.01.2013, the Revenue representative submitted that till 30 days from the date of filing appeal, no recovery can be made against the appellant as per the Board Circular dated 01.01.2013 and, therefore, he sought more time to argue the matter.
The Bench acceded to the request of the AR and the matter was fixed for hearing on 11.02.2013.