Conditional stay against excise demand and auction granted pending appeals, with deposit and security safeguards imposed.

A single writ petition challenging two separate stay orders was not entertained in full, and the challenge was confined to the later order. The High Court then granted conditional interim protection against the excise demand orders and the proposed auction of seized vehicles, staying their operation pending disposal of the appeals. The stay was made subject to deposit of half the duty demanded and furnishing security or a bank guarantee for the remaining amount within two months, preserving revenue protection while the appeals remained pending.

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Issues: (i) Whether a single writ petition challenging two separate stay orders was maintainable. (ii) Whether the operation of the excise demand orders and the proposed auction of the seized vehicles should be stayed pending disposal of the appeals, and on what conditions.

Issue (i): Whether a single writ petition challenging two separate stay orders was maintainable.

Analysis: The petition challenged two distinct orders disposing of stay applications in different appeals. The Court declined to entertain both orders together and confined the writ petition to the later order dated 10-4-1991.

Conclusion: The challenge to the earlier order was not entertained, and the writ petition was confined only to the later order.

Issue (ii): Whether the operation of the excise demand orders and the proposed auction of the seized vehicles should be stayed pending disposal of the appeals, and on what conditions.

Analysis: The Court found the appellate authority's order to be superficial and not properly directed to the relevant facts. Instead of remitting the matter, the Court granted final interim relief by staying the operation of the orders under appeal pending disposal of the six appeals, while protecting the revenue by requiring deposit of half the duty demanded and security or bank guarantee for the balance within two months. The auction of the seized vehicles was also stayed for that period.

Conclusion: Stay was granted in favour of the petitioner, subject to deposit of half the duty and security or bank guarantee for the balance within the stipulated time.

Final Conclusion: The writ petition succeeded only to the extent of obtaining conditional stay relief during the pendency of the appeals, with protective conditions imposed in favour of the revenue.

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