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Judgment
N.K. Jain, J.—They are heard.
Against the adjudication made by the respondent No. 2 the petitioner has already gone in appeal before respondent No. 1 and has also made application for stay. It is stated that respondent No. 1 has not passed any order on the stay application. However, the respondent No. 2 is proceeding to recover the amount of duty and penalty as judged by it. Under the circumstances, without entering into the merits of the petition, the petition is disposed of with under noted directions:
(1) that the respondent No. 1 shall decide the application for stay at the earliest say within 2 months from today; and
(2) that pending the decision of the stay application, the recovery proceedings initiated by respondent No. 2 shall remain stayed.