2018 (11) TMI 743 - HC - Central Excise

Refund claim - time limitation - Section 11A of the Customs and Excise Act - Held that - As the decision is already taken to withdraw the impugned show-cause notice dated 18.02.2015 issued by respondent no. 4 at this stage, no further issue deserves to be adjudicated - Petition is disposed as withdrawn.

Summary

Issues involved:
Challenge to impugned show cause notice and order dated 25.10.2013; Contempt of Court proceedings against respondent no.4; Withdrawal of impugned show cause notice and its implications.

Analysis:

Challenge to impugned show cause notice and order dated 25.10.2013:
The petition sought a writ against respondent nos. 3 to 6, challenging the show cause notice dated 18.02.2015 issued by respondent no.4. The petitioner argued that the notice displayed an exercise of powers not legitimately available. The Court examined the previous order dated 25.10.2013, where the refund claim of the petitioner was accepted and sanctioned. Despite this, respondent no.4 revived the issue of the refund claim, leading to further proceedings. The Court highlighted the importance of following judicial discipline and binding precedents, emphasizing the need for adjudicating authorities to adhere to such instructions scrupulously.

Contempt of Court proceedings against respondent no.4:
The Court found that respondent no.4 had deliberately and willfully disregarded the order passed on 25.10.2013. The respondent's actions were seen as an act of blatant disregard for the Court's order, invoking the provisions of Section 14 of the Contempt of Courts Act, 1971. The Court directed the author of the show cause notice to personally appear before the Court, expressing dissatisfaction with the responses filed and the lack of compliance with the Court's order. Eventually, the show cause notice was withdrawn, subject to the outcome of pending Civil Appeals, with the understanding that the withdrawal would not affect the pending appeals or any subsequent actions that may be taken.

Withdrawal of impugned show cause notice and its implications:
The author of the show cause notice appeared before the Court and, based on instructions received, agreed to withdraw the notice. The withdrawal was made without prejudice to the pending Civil Appeals and any actions that may be taken if the appeals are allowed. The Court acknowledged the withdrawal and clarified that the observations made in the previous oral order against the author of the notice should not be misconstrued. The officer's actions were deemed to be in the ordinary discharge of duty, and an unconditional apology was tendered. Consequently, the petition was disposed of as withdrawn, and the notice was discharged.

This detailed analysis covers the key issues addressed in the judgment, highlighting the legal arguments, findings, and outcomes related to the challenge to the show cause notice, contempt of court proceedings, and the subsequent withdrawal of the notice.