- (1.) THE contention of the petitioner is that against the order of the adjudicating authority an appeal was filed (See appeal memo, Annexure -12 to the Writ Petition). It is averred that with the appeal memo the petitioner also made stay and waiver applications, which are pending.
(2.) THE grievance of the petitioner is that without awaiting decision on the stay and waiver application the respondents are rushing up with the recovery.
(3.) UPON hearing the parties, the petition is disposed of finally directing the Appellate Tribunal Customs, Excise and Gold (Control), New Delhi, respondent No. 4 to decide the stay and waiver application, if any made, within two weeks from the date a certified copy of this order is produced before him by the petitioner who undertakes to produce the same within one week from today. Until decision on stay and waiver application by respondent No. 4, no further steps will be taken by the respondents to recover the impugned duty. If steps as aforesaid are not taken by the petitioner then the stay order will stand vacated.;