- (1.) HAVING regard to the subject-matter of this petition, the learned counsel Mr.Ankur Mathur for Mr.V.K. Mathur appearing for the respondent ­ Union of India in this Court has been requested to put in appearance for the respondents.
(2.) AS regards the questioned Circular No.967/01/2013-CX dated 01.01.2013, it is an admitted position that so far this Court is concerned, a final view has been taken in the order dated 01.03.2013 passed at the Jaipur Bench of this Court in a batch of petitions led by DBCWP No.1891/2013 : Manglam Cement Ltd. Vs. The Superintendent, Central Excise Range-III, Kota & Ors. In the said order dated 01.03.2013, this Court has found the impugned Circular, obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein, non est in so far it relates to the situation where the appeals with stay applications had been filed but no stay could be granted and the stay applications remained pending for the reasons not attributable to the assessees in any manner. This Court has ultimately observed, held and directed as under: - "In the wake of the above, we hold that the impugned circular dated 1.1.2013 obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein so far as it relates to the situations where appeals with stay applications have been filed, but no stay had been granted and the stay applications had been kept pending for reasons not attributable in any manner whatsoever to the petitioners/assessees and resultantly, no interim relief had been granted, is non est. Consequently, no coercive steps for the recovery of the demands vis-a-vis such petitioners would be initiated. Instead, the respondents would ensure that such appeals and interim applications are heard as contemplated by the Act at the earliest and preferably within a period of three weeks herefrom. The petitioners would unfailingly cooperate with the forums to meet the time frame fixed. It is made clear that this Court has not offered its comment on the merits of the appeals and/or interim applications filed and that the concerned forums would take appropriate decisions thereon without in any manner influenced by this determination. The petitions are thus allowed to the extent as indicated hereinabove. No costs. A copy of this order be placed in all the files." Following the aforesaid order dated 01.03.2013, a Co- ordinate Bench of this Court has passed the following order on 15.04.2013 in DBCWP No.3776/2013:- "Heard Mr. Rajvendra Saraswat, learned counsel for the petitioner. In challenge is the Circular No.967/01/2013- CX dated 1.1.2013. A coordinate bench of this Court vide judgment dated 1.3.2013 in a batch of writ petitions, the lead case being D.B. Civil Writ Petition No.1891/2013 (Manglam Cement Ltd. vs. The Superintendent, Central Excise Range-III, Kota and Ors.), has interfered with the circular to the extent as indicated therein. Having regard to the identicalness of the challenge made in the instant writ petition, we deem it expedient to close this matter by giving liberty to the petitioner to lay before the authority concerned a copy of the judgment and order dated 1.3.2013 for the needful. The stay application also stands disposed of."
(3.) THE position noticed hereinabove directly applies to the present case too. Thus, following the aforesaid orders, this petition stands allowed to the extent and in the manner indicated. No costs.;