Functus officio limits post-order excise demands, with pre-deposit waived and recovery stayed pending appeal.

An addendum issued after the original excise order was treated as a separate post-order demand, not a mere consequential clarification. The Tribunal found a strong prima facie case that the Collector had become functus officio after passing the final order, and that the additional demand did not appear to have been made in pursuance of, or as a consequence of, that order. On that basis, pre-deposit was waived and recovery of the amount covered by the addendum was stayed pending disposal of the appeal.

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Issues: Whether the demand confirmed by way of an addendum to the original excise order could be sustained, and whether pre-deposit and recovery of the disputed amount should be stayed during the pendency of the appeal.

Analysis: The addendum was treated as a separate post-order demand and not as a mere consequential clarification flowing from the original operative order. On the material before it, the Tribunal found a strong prima facie case that the Collector had become functus officio after passing the final order and that the additional demand did not appear to have been made in pursuance of, or as a consequence of, that order.

Conclusion: The Tribunal waived pre-deposit and stayed recovery of the amount covered by the addendum pending disposal of the appeal.

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