Madras High Court Upholds Appointment of District Judges as Tamil Nadu Lokayukta Secretary  ||  Allahabad High Court: IO’s Mere Apprehension Cannot Justify Withholding Seized Items  ||  Patna High Court: Mere Sight of Spouse in Compromising Position doesn't Prove Adultery  ||  Sikkim High Court: POCSO Case not Quashed on Settlement after Survivor Turns Major  ||  Chhattisgarh High Court: Backward Classes Commission Cannot Decide Private Commercial Disputes  ||  SC: Futures & Options Investors Cannot Recover Trading Losses From Professional Clearing Members  ||  Supreme Court: NCTE Executive Committee Can Seek Annual Reports From Teacher Education Institutes  ||  SC: S.362 CrPC Cannot Limit HC’s Inherent Power to Recall Judgment Causing Miscarriage of Justice  ||  Supreme Court Upholds RBI’s Power to Supersede Multi-State Co-op Bank Boards Beyond Six Months  ||  Supreme Court: Retaining Victim in a Specific Role Cannot Reduce Functional Disability    

Recovery of confirmed demands during pendency of stay application- (Ministry of Finance ) (04 Jul 2016)

MANU/EXCR/0024/2016

Excise

The Ministry of Finance brought changes to its 2013 notification on the recovery of confirmed demands while assessee’s stay application remains pending, in light of court decisions.

Courts have not been in favour of the Department collecting confirmed demands from the assessee during pendency of the stay, unless the demand has been conformed by CESTAT or the High Court.

The Ministry, erring on the side of caution, stated that even in the case of demands confirmed by court, recovery should be initiated only after 60 days from the order of the court.

Relevant : Recovery of confirmed demand MANU/EXCR/0002/2013 Amendments to the Appeal provisions MANU/EXCR/0008/2014

Tags : EXCISE   CONFIRMED DEMAND   STAY APPLICATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved