https://www.taxtmi.com/caselaws?id=46417 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. en-us Mon, 27 Nov 1995 00:00:00 +0530 Sat, 17 Jul 2010 18:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46417 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. Case-Laws Central Excise Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46417