- (1.) Instant bunch of petitions since involves common question, hence being decided by the present order.
(2.) Instant petitions u/Art. 226 of the Constitution of India have been filed assailing the Circular dt. 1.1.2013 of the Central Board of Excise and Customs (CBEC) issuing certain directives to the concerned authorities for initiation of recovery proceedings against confirm demand while the proceedings remained pending before the appellate authorities in super-session of such circulars issued in this regard by the Department from time to time for its implementation with immediate effect.
(3.) The assessees are basically aggrieved by the stipulation which has now been brought into force and the effect of which is that although the stay application has been filed along with the appeal is pending before the competent appellate authorities/CESTAT, recovery of such demand shall be proceeded on the expiry of stipulated period, however, in certain cases immediately.;