Draconian Circular - CESTAT order under Rule 41
WE have now received the complete text of the Bangalore CESTAT order passed under Rule 41 of the CESTAT (Procedure) Rules, 1982 (Please see DDT 2077). The CESTAT directed all the Chief Commissioners not to take coercive steps to recover the disputed amounts when the Stay applications are pending before the CESTAT:
(a) unless the case is one where Service Tax/Central Excise duty has been collected but not paid;
(b) unless the case is one of admitted duty/service tax liability [before adjudicating authority/Commissioner (Appeals)] yet to be discharged with interest;
(c) If the case is one where the assessee has deposited the entire duty/service tax liability determined at any stage;
(d) unless the case is one where Commissioner (Appeals) has rejected the appeal on the ground that the appeal was filed beyond the time limit.
Where the Commissioner of Central Excise/Customs/Service Tax thinks that the assessee does not have a prima facie case and pre-deposit is to be ordered and where the Duty/Service Tax/CENVAT credit demanded is more than Rs. 1 crore, it will be open to the Commissioner concerned to file an application for out-of-turn hearing of the stay application filed by the assessee, certifying both the aspects. Such applications shall be listed to be considered within 30 days of filing.
The order is to be sent to all the Chief Commissioners in Andhra Pradesh, Karnataka and Kerala for immediate circulation and compliance.
It is to be seen as to how the Chief Commissioners react.
We bring you today the Order dated 02.04.2013 - yet another record by your TIOL.