Interim stay on excise demand recovery granted while revision remained pending, with direction for early disposal.

Pending revisional proceedings over an adjudicated excise demand justified interim protection, and execution of the demand was stayed until the revisional authority decided the matter. The Court treated recovery as inappropriate in the circumstances while the revision remained unresolved and directed early disposal of the revisional application. Pending such disposal, the demand was not to be executed under Section 36 of the Central Excises & Salt Act, 1944.

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Issues: Whether recovery of the adjudicated excise demand could be stayed pending disposal of the revisional application; and whether the petitioner was entitled to protection against execution of the demand until the revisional authority decided the matter.

Analysis: The demand had been challenged in revision, which was still pending. In view of the pending revisional proceedings and the circumstances of the case, execution of the demand was considered inappropriate until the revision was decided. The Court directed early disposal of the revisional application and ordered that, pending such disposal, the demand shall not be executed under Section 36 of the Central Excises & Salt Act, 1944.

Conclusion: The petitioner was granted interim protection and recovery of the excise demand was stayed pending disposal of the revisional application.

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