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2020 (7) TMI 290 - AT - Central ExciseImplementation of order regarding Grant of interest on delayed refund - HELD THAT:- The order of rejection of interest passed by the Mr. Shubh Agarwal, Assistant Commissioner, amounts to interference in the process of justice delivery system. Mr. Shubh Agarwal was bound to implement the order of this Tribunal or in the alternative file an appeal before the Higher Court alongwith stay application. Thus, not following the order and direction of this Tribunal, Mr. Shubh Agarwal committed insubordination, by sitting in appeal on the order of this Tribunal. Accordingly, Mr. Shubh Agarwal, Assistant Commissioner is hereby directed to show cause as to why not the statement of contempt be drawn against him and referred to Hon’ble Rajasthan High Court for further action in the matter, under the contempt of Court Act. Mr. Shubh Agarwal is hereby given one more opportunity to comply with the Final order of this Tribunal and accordingly in the alternative he may file a compliance report of having complied with the order of this Tribunal, on or before 26.02.2020. Put up for further orders on 26.02.2020.
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