9911796707
TMI Blog2013 (1) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... g before the Tribunal, no coercive steps should be taken to recover the demands. It was highly inappropriate on the part of the revenue authorities to enforce recovery when the stay had been granted by this Tribunal. The refusal by revenue authorities to pay respect to the order of the Tribunal is violation of judicial discipline. In favour of assessee - E/1203 to 1212/13 - A/234-243/2012/SMB/C-IV - Dated:- 27-8-2012 - P.R. Chandrasekharan, JJ. Appellant Rep by: Ms Padmavati Patil, Adv. Respondent Rep by: Shri Rakesh Goyal, Addl. Comm. (AR) Per: P.R. Chandrasekharan: 1. These appeals are directed against order-in-appeal No. US/301 to 310/RGD/2012 dated 01/05/2012 passed by the Commissioner of Central Excise (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the demand of Rs.14.27 lakhs was pending before this Tribunal and the order was expected soon. She relies on the judgment of the Hon'ble High Court of Allahabad in the case of Galaxy Indo Fab. Ltd., Vs. UOI, reported in 2010 (252) ELT 3 (All.) which was upheld by the Hon'ble Apex Court in the same case reported in 2010(256) ELT A-58 (SC) and the decision of this Tribunal in the case of Abhishek Industries Ltd., Vs. CCE, Ludhiana reported in 2005(190) ELT 399 (Tri-Del). Accordingly, she pleads that recovery effected by the Revenue authorities are in complete disregard to the orders of this Tribunal and the appellant be paid back whatever recovery has been made by the Revenue. 4. The Ld. AR appearing for the Revenue defends the acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was binding on the revenue authorities. The refusal by revenue authorities to pay respect to the order of the Tribunal is violation of judicial discipline and in the said case, the Hon'ble High Court of Allahabad imposed on the Assistant Commissioner an exemplary cost of Rs. 1.00 lakh with the warning to said officer not to act in haste and arbitrarily in future. Revenue's appeal against the said order was dismissed by the Hon'ble apex court. The ratio of the above judgments applies squarely to the facts of the present case. Accordingly, I direct the jurisdictional Assistant/Deputy Commissioner to refund forthwith the recovery made from the appellant. Registry is directed to forward a copy of this order to the Chairman, Central Board of Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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