9911796707
TMI Blog2023 (3) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... der issuing of instructions on accountability under Conduct Rules applicable to Central Civil Services, as well as legal requirement under the empowering statue, obliging tax authorities to respond to judicial determination. - AJAY SHARMA MEMBER (JUDICIAL) AND C J MATHEW MEMBER (TECHNICAL) For the Appellant : Mr Mihir Mehta, Advocate For the Respondent : Mr Nitin Ranjan, Deputy Commissioner (AR) ORDER This application, pending disposal for a while, needs to reach finality and in which adequate opportunity has been granted to the respondent-Principal Commissioner to implement the order [ A / 85089 /2022 dated 10th February 2022 ] of the Tribunal disposing off appeal no. ST/85046/2021 of the applicant herein. The dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 on which occasion, the respondent-Principal Commissioner arrogated to himself the role of Authorized Representative which was not the purpose of the summons with the designated officers of the department handling it competently enough on the legal and factual aspects with the disinclination of the respondent-Principal Commissioner to act upon directions being the sole impediment to closure. 4. At the hearing held on 24th January 2023, it was apparent enough that the respondent-Principal Commissioner was unwilling to concede that the judicial determination of the Tribunal was binding upon him and, accordingly, direction was issued to him to file affidavit as record of his stand by 16th February 2023. The said affidavit was no less a dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expert knowledge of refund matters, complying with judicial directions in our earlier order and leaving us with no option but to decide by ourselves. 6. Learned Counsel for the applicant submitted that the precedent decisions on the extent to which interest liability for undue retention has been found equitable are on record. Learned Authorised Representative sought time to peruse the said judgments before making his response. The demonstrated unresponsiveness of the respondent-Principal Commissioner of CGST Central Excise should not, in all fairness, be to the detriment of Revenue. We adjourn the matter to 23rd March 2023 for disposal of the present application upon completion of submissions by Learned Authorized Representative and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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