Interim stay of excise recovery granted where no appellate authority was available to hear the stay application.

Recovery proceedings were temporarily stayed because no Appellate Collector of Central Excise (Appeals) was available to receive or decide the petitioners' appeal and stay application. The Court noted administrative inability to provide basic information on the vacancy and the pending stay matter, and emphasised that citizens should not be prejudiced by administrative inaction while recovery continued. Interim protection was granted in favour of the petitioners pending further orders, and the matter was adjourned for further hearing.

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Issues: Whether recovery proceedings should be stayed temporarily in view of the absence of an Appellate Collector of Central Excise (Appeals) and the pendency of the petitioners' stay application.

Analysis: The Court noted the grievance that no appellate authority was available to receive or decide an appeal or stay application and expressed concern over the inability of the administration to furnish basic information regarding the vacancy and pending stay matter. It considered that citizens should not suffer because of administrative inaction while recovery proceedings continued.

Outcome: Interim stay of the recovery proceedings was granted in favour of the petitioners pending further orders, and the matter was adjourned for further hearing.

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