Sums due to be paid notwithstanding appeal before the High Court or revision before the Excise Commissioner.

Notwithstanding that an appeal had been preferred to the High Court, sums due to the Union territory Administration as a result of an order passed by the Excise Commissioner shall be payable in accordance with the order so passed: Provided that nothing contained in this section or Chapter shall affect the inherent powers of the High Court for granting stay on the recovery of such amount.