Excise duty recovery challenge became infructuous after recovery, with refund and levy issues left to the pending appeal.

Recovery of excise duty after dismissal of a stay application rendered the writ petition infructuous, because the petition no longer had practical efficacy once the demanded amount had been recovered. The Court declined to order immediate refund, holding that the legality of the levy and any consequential refund must be decided in the pending appeal. It also directed the Commissioner (Appeals) to hear and dispose of the substantive appeal expeditiously, preferably within three months of production of a certified copy of the order, so that the assessment and stay-related issues could be determined on merits.

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Outcome: The writ petition challenging rejection of the stay application was dismissed as infructuous after recovery of the excise duty had already been made. The Court directed expeditious disposal of the pending appeal.

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