Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.

Notwithstanding that a writ petition has been preferred or a suit or other proceeding has been instituted in any Court or any appeal has been filed before any Tribunal or the Excise Commissioner or a revision has been filed before the Government any sum due to the Government, under this Act as a result of demand or order made or passed by any officer or authority, empowered in this behalf by or under this Act, shall be payable in accordance with such demand or order unless and until such payment has been stayed by the Competent Authority.