The bench directed respondents to refrain from initiating coercive recovery steps for amounts proposed under an impugned letter pending the disposal of stay applications filed before appellate authorities.
Direction not to initiate coercive steps for recovery of amounts until pending stay applications are disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
THE HON’BLE Ms. JUSTICE G.ROHINI And
THE HON’BLE SRI JUSTICE C.PRAVEEN KUMAR
WRIT PETITION No.9486 OF 2013
Dated: 03.04.2013
Between: M/s. Andhra Sugars Ltd. .. Petitioner And Union of India and 4 others .. Respondents
THE HON’BLE Ms. JUSTICE G.ROHINI And THE HON’BLE SRI JUSTICE C.PRAVEEN KUMAR
WRIT PETITION No.9486 OF 2013
ORDER: (Per Hon’ble Ms. Justice G.Rohini)
The petitioner herein is carrying on the business of manufacturing and selling of sugar, organic and inorganic chemicals. It is stated that the petitioner’s manufacturing units are situated in five different locations of West Godavari District, namely, Tanuku, Taduvai, Kovvur, Bhimadole and Saggonda and they are within the jurisdiction of the Assistant Commissioner, Eluru Division.
This writ petition is filed aggrieved by the letter dated 25.03.2013 issued by the respondent No.3 proposing to recover a sum of Rs.23,51,18,688/- from the five units of the petitioner with respect to 25 cases. According to the petitioner, in respect of all the said 25 cases mentioned in the impugned order, appeals are pending before the respondent Nos.4 and 5. In the better affidavit filed by the petitioner dated 02.04.2013, the particulars of the said appeals have been mentioned in detail. As we could see from the said list, 19 appeals are pending as of today before the respondent No.4 and six appeals are pending before the respondent No.5.
The specific case of the petitioner is that in all the said appeals, the petitioner filed applications for stay and the same are still pending. In view of the pendency of the stay applications, it is contended by the petitioner that the recovery proceedings initiated under the impugned letter dated 25.03.2013 purportedly on the basis of the circular dated 01.01.2013 issued by the respondent No.2 is arbitrary and illegal.
We have heard the learned counsel for the petitioner as well as
Sri V. Gopala Krishna Gokhale, the learned Standing Counsel for Customs and Central Excise appearing for the respondents.
It is brought to our notice by the learned counsel for both the parties that in similar circumstances, various writ petitions were disposed of by this Court directing that no coercive steps should be initiated for recovery of the amount of liability determined against the petitioners therein till the stay petitions were decided by the appellate authorities.
Having regard to the fact that the stay applications filed by the petitioner herein along with the main appeals are admittedly pending before the Commissioner of Appeals, Guntur and CESTAT, Bangalore, we deem it appropriate to dispose of the writ petition at the stage of admission with a direction to the respondents not to initiate any coercive steps for recovery of the amounts proposed to be recovered under the impugned letter dated 25.03.2013, if not already recovered till the stay applications pending before the respondent Nos.4 and 5 are disposed of.
It is made clear that the stay applications as well as the appeals preferred by the petitioner shall be decided by the appellate authorities without having regard to any of the observations made in this order.
The Writ Petition is accordingly disposed of.
No costs. Consequently, Miscellaneous Petitions, if any, pending in this writ petition shall stand closed.
_____________ G.ROHINI, J
_______________________ C.PRAVEEN KUMAR, J Date: 03.04.2013 Note : Issue C.C. by tomorrow. (B/o) Ivd/ssp
1 issue framed by the court
Whether coercive recovery steps can be initiated when stay applications in pending appeals remain undecided.
M/s. Andhra Sugars Ltd.
Union of India
Collector of Customs/Excise
Customs, Excise and Service Tax Appellate Tribunal
Commissioner of Appeals
G. ROHINI
C. PRAVEEN KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
