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2014 (5) TMI 462 - RAJASTHAN HIGH COURTDemand of service tax - Coercive measures taken for recovery - SCN Issued pursuant to Circular No. 967/01/2013-CX dated 01.01.2013 - Held that:- Court was forced to express rather its dismay that the respondents, with impunity, were issuing such demand notices with reference to the very same Circular, despite the same having been declared non-est - prima facie, the demand notices as issued in these cases were considered to be the show of total disrespect to and defiance of the order passed by this Court when the legal position had been concluded by this Court long back; and, in no uncertain terms, the impugned Circular had been declared non-est. Hence, while admitting these petitions and while staying the operation, effect and execution of the impugned demand notices, separate suo motu contempt petitions were ordered to be registered against the officers concerned. Now the respondents do admit that coercive recovery against the writ-petitioners is not pursued and specific Circular has been issued by the Commissioner of Excise in this regard. In the totality of the circumstances, we are of the view that while accepting the explanation and unconditional apology tendered on behalf of the respondents, these matters deserve to be closed and need not be proceeded further - Decided in favour of assessee.
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