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2014 (9) TMI 475

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..... rcular. Prima facie the notice is of a show of total disrespect to and defiance of the order passed by this Court. The order passed by this Court on 1-3-2013, both in its letter as also in its spirit, leaves nothing to doubt or guess that this Court has pronounced the impugned Circular dated 1-1-2013 non est in relation to the situation as obtaining in the present case. Any attempt to yet initiate the coercive proceedings on the basis of the this very Circular gives rise to serious questions on the approach and intentions of the respondents. - Stay granted. A separate suo motu contempt petition be registered - a notice shall be issued to the incumbent of the office of the respondent No. 1 i.e., the Superintendent, Central Excise & Servic .....

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..... g the respondents to ensure hearing of the appeals and interim applications of the earliest. The decision of a Co-ordinate Bench in DBCWP No. 1891/2013 : Manglam Cement Ltd. v. The Superintendent, Central Excise Range-III, Kota Ors. [2013 (290) E.L.T. 353 (Raj.) = 2013 (30) S.T.R. 225 (Raj.)] has been referred. 4. Having heard the learned counsel for the petitioner and having perused the material placed on record we are rather dismayed that despite a considered decision of this Court holding the questioned Circular as non est, the respondent-Superintendent, with impunity has chosen to issue such a demand notice with reference to the very same Circular. 5. As regards the questioned Circular No. 967/01/2013-CX, dated 1-1-2013, it rema .....

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..... emplated by the Act at the earliest and preferably within a period of three weeks herefrom. The petitioners would unfailingly cooperate with the forums to meet the time frame fixed. It is made clear that the Court has not offered its comment on the merits of the appeals and/or interim applications filed and that the concerned forums would take appropriate decisions thereon without in any manner influenced by this determination. The petitions are thus allowed to the extent as indicated hereinabove. No costs. A copy of this order be placed in all the files. 6. Following the aforesaid order dated 1-3-2013, a Coordinate Bench of this Court further passed the following order on 15-4-2013 in DBCWP No. 3776/2013 :- Heard Mr. Rajvendra S .....

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..... relation to the situation as obtaining in the present case. Any attempt to yet initiate the coercive proceedings on the basis of the this very Circular gives rise to serious questions on the approach and intentions of the respondents. 9. Having regard to the circumstances, we feel impelled that even while admitting this writ petition and staying operation of the impugned order, a notice be issued to the Superintendent, Central Excise Service Tax, Range-I, Gandhi Nagar, Bhilwara to show cause as to why the proceedings for having committed contempt of the order of this Court dated 1-3-2013 as passed in DBCWP No. 1891/2013 be not initiated. 10. In view of the above this writ petition is admitted for hearing. Notices be issued to the r .....

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