1992 (8) TMI 77

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....9,496.82 p. in terms of the aforesaid show cause notice. The petitioner preferred an appeal to the Appellate Collector who by an order dated 31-7-1981 held that: "I accept the above contentions of the appellants that for the purpose of determination of the eligibility of an assessee for the exemption under Notification No. 71/78 the clearance value of each of the items specified in the Notification is to be taken separately as provided in the Notification. Moreover, the appellants are entitled to avail the exemption under Notification No. 179/77 because they do not use power for the manufacture ofAyurvedic Medicines. I therefore, allow their appeal and set aside the order of the Assistant Collector with direction to refund the duty demande....

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....e the Hon'ble Supreme Court". The respondents have not taken the trouble to inform the court about the date of filing the Special Leave Petition in the Supreme Court or the date on which the stay application was filed. The case number has also not been given. The petitioners have contended that in the absence of the particulars they are unable to find out the details of this alleged proceeding in the Supreme Court. 2. In any event, the Supreme Court has not granted any stay. Mere filing of an appeal cannot operate as stay of the proceeding. Mr. Roy Choudhury on behalf of the Department has contended that so far as the assessees are concerned they have to apply for stay of the realisation of tax demanded from them before the Appellate Autho....