Judgment :- 1. This writ petition has been filed praying that this Court may be pleased to issue a writ of Mandamus directing the respondents to forbear from resorting to recovery measures pursuant to the Final Order No.1265 to 1267 of 2010, dated 14.12.2010, passed by the Customs, Excise and Service Tax Appellate Tribunal, (hereinafter referred to as "CESTAT"), Chennai. 2. The learned counsel appearing for the petitioner had stated that an appeal had been filed before the Supreme Court, challenging the Final Order No.1265 to 1267 of 2010, dated 14.12.2010, passed by the CESTAT, Chennai, and an interim stay of the order of the CESTAT, Chennai, had been prayed for by the petitioner. The Supreme Court had ordered the issuance of notices to the respondents, on 7.3.2011. While so, the second respondent is proceeding against the petitioner, based on the order passed by the CESTAT, Chennai. In such circumstances, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India. 3. The Registry, after scrutinising the records of the case, had returned the papers for clarification as to how the writ petition is maintainable, as the matter is pending on the file of the Supreme Court. In such circumstances, this matter had been ordered to be listed before this Court for hearing, under the caption "for maintainability". 4. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that in spite of the fact that an appeal is pending before the Supreme Court against the order of the CESTAT, Chennai, in C.A.No.2202 of 2011, and notice having been ordered to be served on the respondents, the second respondent is proceeding against the petitioner, based on the order passed by the CESTAT, Chennai. Therefore, the present writ petition has been filed before this Court, to restrain the respondents from proceeding further, pursuant to the order passed by the CESTAT, Chennai. 5. It is an admitted fact that an appeal had been preferred by the petitioner before the Supreme Court, in C.A.No.2202 of 2011, challenging the Final Order No.1265 to 1267 of 2010, dated 14.12.2010, passedby the CESTAT, Chennai. The Supreme Court had also passed an order, on 7.3.2011, to issue notice to the respondents therein. 5. It is an admitted fact that an appeal had been preferred by the petitioner before the Supreme Court, in C.A.No.2202 of 2011, challenging the Final Order No.1265 to 1267 of 2010, dated 14.12.2010, passedby the CESTAT, Chennai. The Supreme Court had also passed an order, on 7.3.2011, to issue notice to the respondents therein. While so, it would not be appropriate for this Court to entertain the writ petition and grant the relief, as prayed for by the petitioner. As such, this Court is of the considered view that the writ petition is not maintainable and therefore, it is dismissed. No costs.