J.P. DEVEDHAR, J.

1) This petition is filed by the Commissioner of Central Excise, Raigad to challenge the order passed by the Joint Secretary to the Government of India on 21/1/2011 whereby the stay application filed by the Commissioner of Central Excise seeking stay of the order passed by the Commissioner of Central Excise (A) on 14/9/2010 till the disposal of the Revision Application, has been rejected. By order dated 14/9/2010, the Commissioner of Central Excise (A) had held that the respondent No.1 ('the assessee' for short) is entitled to claim rebate of duty paid on export of peppermint oil by debiting the credit of duty paid on inputs used in the manufacture of final products. In the Writ Petition No.8068 of 2010 filed by the assessee seeking implementation of the order of Commissioner (A) dated 14/9/2010, this Court directed the Commissioner to deposit the rebate claim allowed by the Commissioner (A) and accordingly, the Commissioner has deposited in this Court Rs. 38,03,89,634/-towards the rebate claim.

2) Although the Commissioner is aggrieved by the order of the revisional authority in declining to stay the order of the Commissioner (A) till the revision app