Circular No. 967/01/ 2013 CX
F. No. 208/36/2012-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs, New Delhi
st
New Delhi, the Dated 1 January, 2013
To,
(i) The Chief Commissioner of Central Excise (All),
(ii) The Chief Commissioner of Central Excise & Customs (All),
(iii) The Chief Commissioner of Customs (All),
(iv) Directors General (All)
Madam/ Sir,
Subject - Recovery of confirmed demand during pendency of stay application- regarding
I am directed to bring your attention to the following circulars issued from time to time on the
above issue and to state that it has been decided to rescind these circulars with immediate effect.
Sl No Date Circular no and File number of CX-6
1 18-11-88 80/88 and 208/31/88
2 2-3-90 7/90 and 208/107/89
3 21-12-90 23/90 and 209/107/89
4 12-11-92 16/92 and 208/59/92
5 3-8-94 47/47/94 and 208/33/94
6 2-6-98 396/29/98 and 201/04/98
7 25-2-2004 788/21/2004 and 208/41/2003
2) Henceforth, recovery proceedings shall be initiated against a confirmed demand in terms of the
following order
Sl No Appellate Authority Situation Directions regarding recovery.
1 NIL No appeal filed against a Recovery to be initiated after expiry of
confirmatory order in statutory period of 60 days for filing
original against which appeal.
appeal lies with
Commissioner (Appeals).
2 Commissioner Appeal filed without stay Recovery to be initiated after such an
(Appeals) application against a appeal has been filed, without waiting
confirmatory order in for the statutory 60 days period to be
original. exhausted.
3 Commissioner Appeal filed with a stay Recovery to be initiated 30 days after
(Appeals) application against an order the filing of appeal, if no stay is
in original. granted or after the disposal of stay
petition in accordance with the
conditions of stay, if any specified,
whichever is earlier.
4 NIL No appeal filed against an Recovery to be initiated after expiry of
Order in Original issued by statutory period of 90 days for filing
the Commissioner. appeal from the date of
communication of order.
5 CESTAT Appeal filed without stay Recovery to be initiated on filing of
application against an such an appeal, without waiting for
Order in Original issued by the statutory 90 days period to be
the Commissioner. exhausted.
6 CESTAT Appeal filed with a stay Recovery to be initiated 30 days after
application against an the filing of appeal, if no stay is
Order in Original issued by granted or after the disposal of stay
the Commissioner. petition in accordance with the
conditions of stay, if any, whichever is
earlier.
7 NIL No appeal filed against an Recovery to be initiated after expiry of
Order in Appeal issued by a statutory period of 90 days for filing
Commissioner (Appeals) appeal from the date of
confirming the demand for communication of order.
the first time.
8 CESTAT Appeal filed without stay Recovery to be initiated on filing of
application against an such an appeal in the CESTAT,
Order in Appeal confirming without waiting for the statutory 90
the demand for the first days period to be exhausted.
time.
9 CESTAT Appeal filed with a stay Recovery to be initiated 30 days after
application against an the filing of appeal, if no stay is
Order in Appeal confirming granted or after the disposal of stay
the demand for the first petition in accordance with the
time. conditions of stay, if any, whichever is
earlier.
10 CESTAT All cases where Recovery to be initiated immediately
Commissioner (Appeals) on the issue of Order in Appeal.
confirms demand in the
Order in original.
11 High Court or Tribunal or High Court Recovery to be initiated immediately
Supreme Court confirms the demand. on the issue of order by the Tribunal
or the High Court, if no stay is in
operation.
3) It may be noted that a confirmed demand remains an order in operation till it is stayed. Mere
preferment of appeal itself does not operate as a stay. Hon'ble Supreme Court in case of Collector of
Customs, Bombay Vs Krishna Sales (P) Ltd [1994 (73) E.L.T 519 (S.C)] has observed that "As is well
known, mere filing of an Appeal does not operate as a stay or suspension of the Order appealed
against". Accordingly, the above directions are hereby issued for initiating recovery of the confirmed
demands.
4) Instructions in CBEC's Excise Manual of Supplementary instructions on the above subject or any
other circular, instruction or letter contrary to this circular stand amended accordingly.
Yours faithfully,
(V.P. Singh)
OSD (CX-6)
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