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TMI Blog2022 (4) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim but before adjudication - Rule 5 read with Notification No.27/2012-CE dated 18.06.2012 - Doctrine of Merger - HELD THAT:- The action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of the Final Order of this Tribunal amounts to interference in the justice delivery system. It is also noticed that the appeal before this Tribunal was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal and to file compliance, which should be filed before 25.04.2022. Put up for further hearing and order on 25.04.2022. - Service Tax Misc. Application No.50009/2022 In Service Tax Appeal No.50754 of 2020 (SM) - INTERIM ORDER NO. 5/2022 - Dated:- 23-3-2022 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Abhinav Kalra, Chartered Accountant for the appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows:- 10. Having considered the rival contentions, I hold that the debit of the amount of refund claim in the cenvat credit account suo moto before the adjudication, is sufficient compliance of Condition No.2(h) of the Notification No.27/2012-CE. Further relying on the ruling of the Hon ble Supreme Court in the case of Hari Chand Shri Gopal Ors.(supra), I further hold that the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentation dated 18.10.2021 and again by another representation dated 25.11.2021. 3. Instead of granting the refund, the Asstt. Commissioner has again issued show cause notice(s) with regard to both the amounts of refund, requiring the appellant to show cause, proposing to disallow part of the amount on the grounds mentioned in the show cause notices being dated 13.12.2021. 4. I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause as to why the proceedings for contempt of court should not be drawn against him and referred to the jurisdictional High Court for further action in accordance with law. In the alternative, I grant last opportunity to the Asstt. Commissioner, Shri Ravi Babu to comply with the final order of this Tribunal and to file compliance, which should be filed before 25.04.2022. 6. Copy of this o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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