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TMI Blog1998 (9) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... arties a direction was given that interim relief as prayed for by the petitioners would continue till 15-7-1998. Meanwhile both parties were directed to approach the Supreme Court and obtain appropriate orders, failing which the petition was directed to be listed for final hearing on 20th July, 1998. 2.It appears that the petitioners were not able to obtain orders of stay from the Supreme Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is challenging Annexure P5 which deals with manner of payment of duty which was found by Assistant Commissioner, Central Excise, Ujjain on his visit petitioners' factory on 16-2-1998. On inspection of petitioner's factory on 16-2-1998 he found certain irregularities and illegalities which were being committed by the petitioners in payment of the duty. The Authority, therefore, directed that the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that as along as the order of CEGAT has not been set aside and quashed, it is the bounden duty of the petitioners to continue to pay the amount of duty as directed in the order of CEGAT, ever if the same is subject matter of challenge in the SLP. They have placed reliance on the judgments of several High Court to contend that in absence of any specific order of stay, mere filing of appeal woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty failing which action under Rule 173Q of the Central Excise Rules, 1944 would be initiated. 7.Thus, after having heard the learned Counsel for parties, I find that there is no merit or substance in this petition. The same is hereby dismissed, but with no order as to costs. The interim order of stay which was valid upto 15-7-1998 is directed to be vacated specifically by this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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