- (1.) Heard the learned Chief Standing Counsel.
(2.) The petitioner says that against the order of the Assistant Collector Central Excise, Agra dated 18.4.1991, he filed an appeal along with stay application before the Collector (Appeals) Allahabad on 12.7.1991. He says that no orders have been passed on the stay application so far. At the same time, it is submitted that the Superintendent Central Excise has issued a letter dated 29.7.1991 proposing to adopt coercive methods to realise the disputed duty. Under the orders of the Assistant Collector Central Excise dated 18.4.1991, a sum of Rs. 8.60.022.02P. is demanded from the petitioner.
(3.) Though we cannot say that the Appellate Authority has been guilty of unreasonable delay in disposing of the stay application, we are of the opinion, in the light of the instructions issued by the Central Board of Direct Taxes and other orders passed by this Court that the proceedings for recovery of disputed duty shall be stayed pending disposal of the stay application aforesaid. The stay application shall be disposed of as early as possible preferably within two months from the date of production of a certified copy of this order before the Appellate Authority by the petitioner.;