Ministry of Finance 

04.07.2016

Excise

Recovery of confirmed demands during pendency of stay application

MANU/EXCR/0024/2016

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

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