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2014 (9) TMI 475 - RAJASTHAN HIGH COURTLegality and validity of the demand notice issued - Circular No. 967/01/2013-CX, dated 1-1-2013 - Circular declared non est by court - Held that:- With the legal position having been concluded by the Court more than 7 months back and in no uncertain terms, this Court having pronounced the Circular in question “non est” insofar relating to the situation where the stay applications remain pending in the appellate fora, it sounds rather strange that the concerned Superintendent Central Excise has at all chosen to issue the questioned notice on the basis of the same Circular. 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 & Service Tax, Range-I, Gandhi Nagar, Bhilwara to show cause as to why contempt proceedings be not initiated against him for deliberate defiance of the order dated 1-3-2013 passed by this Court.
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