The petitioner has already challenged Ext.P11 order in a statutory appeal under Section 85 of the Finance Act, 1994. The appeal is accompanied by an Interlocutory Application for stay of coercive steps. Therefore Ext. P11 order cannot now be impugned in this writ petition under Article 226 of the Constitution of India.
2. I direct the Commissioner of Excise (Appeals) to consider the Interlocutory Application for stay within a period of two months. The coercive steps pursuant to Ext. P11 order shall be put on hold till orders are passed in the Interlocutory Application for stay as directed above. The petitioner shall produce a copy of the writ petition with the judgment before the appellate authority promptly.
The Writ Petition is disposed of.
DCS V.CHITAMBARESH JUDGE