9911796707
TMI Blog2003 (1) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. On the last occasion, the Tribunal passed the following order :- (1) The Tribunal passed orders on 15-1-1998 allowing the assessee s appeal. On 12th March, 2002, the appellant approached this Bench with a miscellaneous application stating that the penalty of Rs. 20,000/- which became refunded as a result of the Tribunal s order had not been refunded and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to the appellant is not refunded on or before 4th October, order would be passed for the department to pay interest on the amount. (2) Today the departmental representative told us in the morning that a cheque for the amount had been despatched to the appellant. In the light of the prolonged and unsatisfactory replies that have been received so far, the Tribunal asked for evidence of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In our opinion, there has been wilful and callous disregard of the Tribunal s order. Before deciding on the further steps to be taken, we would like to have the Commissioner s explanation as to the delay either in person or by an affidavit. (5) The matter is listed for hearing on 18th October, 2002. 2. The departmental representative today seeks further adjournment on the ground that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the matter came up before the Tribunal, no action was taken to make refund. It is only when the Tribunal more or less threatened to refer the matter to the High Court for proceeding under the Contempt of Courts Act, the department decided to wake up with the sanction of refund. We are told that the citizen s charter of the Board of Excise Customs, which is prominently displayed at the entrance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till 5-10-2002 when the applicant received the amount. 6. We are guided in our conclusion by the judgment of the Madras High Court in CCE v. Calcutta Chemical Co. Ltd. - 2001 (133) E.L.T. 278 awarding interest to the Calcutta Chemical Co. Ltd. on account of delay in sanctioning a refund by the customs department without a satisfactory reason. 7. Needless to say if this amount is not sanctioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
