This appeal is by the revenue challenging the order passed by the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) holding that there is no requirement to pass any order extending the stay of recovery already ordered and the stay of recovery shall remain valid till the final disposal of the appeal.

2. The assessee is a holder of Central Excise Registration Certificate. It is carrying on the business of procuring and clearing various petroleum products such as motor spirit, high speed diesel, kerosene, furnace oil, etc., to their depots/company owned company operated retail pump outlets/jubilee outlets (COCO RPOs for short) located at various places. The said products are subsequently sold from their depots to their rental outlets. The assessee was issued with a show-cause notice demanding the differential duty of Rs.7,83,142/- (CENVAT Rs.6,00,320.42 + SED Rs.1,82,821.58) for the period 01.08.2001 to 28.02.2002 under the provisions of Section 11A apart from demanding interest at the rate of 24% under Section 11AB and proposal for penalty under Rule 25 of CE(2) Rules, 2001. The assessee gave his reply opposing the said claim. The Assistant Commissioner of Central