Dept. couldn’t recover duty during pendency of stay application if such pendency wasn’t attributable

Excise & Customs: Circular No. 967/1/2013-CX., dated 1-1-2013 mandating initiation of recovery proceedings 30 days after filing of an appeal, if no stay is granted by Commissioner (Appeals), cannot be applied to an assessee who has filed an application for stay, which has remained pending for reasons beyond control of assessee