Detained goods kept in abeyance pending tribunal's stay and waiver decision, with early hearing request left open.

Goods detained for recovery of excise duty were ordered to remain undisposed of pending the Tribunal's decision on the stay and waiver application, ensuring the detention action remains subject to that outcome. The request for early hearing of the application was not decided on merits and was left to the competent authority to consider in accordance with law.

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Issues: Whether the goods detained for recovery of excise duty should be kept in abeyance pending disposal of the stay and waiver application before the Tribunal, and whether the request for earlier consideration of that application required any further direction.

Outcome: The authority detaining the goods was directed not to dispose of them and to act subject to the Tribunal's decision on the stay and waiver application. The request for preponement of the application was left open for consideration by the competent authority in accordance with law.

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