2017 (7) TMI 1207 - AT - Central Excise

Implementation of final order in the case of TYCON AUTOMATION PRIVATE LTD. SHRI DINESH KUMAR BHARDWAJ TYCON AUTOMATION PVT. LTD. VERSUS C.C.E. NOIDA 2016 (12) TMI 1456 - CESTAT ALLAHABAD - Rule 41 of CESTAT (Procedure) Rules 1982 - Held that - It is clear-cut case of disobey once and non-implementation of order of this Tribunal by the Assistant Commissioner. The notice issued to the concerned Assistant Commissioner (Mr. R.A. Singh) to show cause- why the proceedings for Contempt be not drawn against him and referred to the Hon ble Allahabad High Court. The concerned Assistant Commissioner shall file written reply or compliance report on or before 5th September 2017.

Summary

Issues: Non-implementation of Final Order leading to refund denial and contempt proceedings against Assistant Commissioner

In the present case, the Appellate Tribunal CESTAT ALLAHABAD heard a miscellaneous application filed by the appellant, M/s. Tycon Automation Private Ltd., seeking implementation of the Final Order pronounced on 19-8-2016, which allowed their appeals and set aside the impugned order. The Tribunal had directed that the appellant would be entitled to consequential benefits, including a refund of the amount deposited during the investigation. However, the refund claim was rejected by the Assistant Commissioner, leading to the present application under Rule 41 of CESTAT (Procedure) Rules, 1982. The Joint Commissioner (Review) submitted a report stating that the refund claim was denied by the Assistant Commissioner, and the appellant had filed an appeal against the rejection order before the Commissioner (Appeals).

The Tribunal found it to be a clear-cut case of non-implementation of its order by the Assistant Commissioner. Consequently, the Tribunal issued notice to the concerned Assistant Commissioner to show cause why contempt proceedings should not be initiated against him and referred to the Hon'ble Allahabad High Court. The Assistant Commissioner was directed to file a written reply or compliance report by a specified date. Copies of the order were to be sent to various authorities, including the Chief Commissioner, the concerned Assistant Commissioner, and the Joint Commissioner (Review). Additionally, a copy of the order was to be sent directly to the Member (L & J) of C.B.E. & C. All notices were to be issued Dasti, and the matter was scheduled for further orders on a specified date.