2017 (4) TMI 651

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..... r The Respondent : Mr. Udit Seth, Advocate S.J. VAZIFDAR, C.J. (ORAL) This is an appeal against the order of the Customs, Excise & Services Tax Appellate Tribunal (for short 'the Tribunal') dated 29.10.2005 (Annexure A-6), setting aside the order of the Appellate Authority, rejecting the petitioner's claim for refund. 2. According to the appellant, following substantial questions of law arise: .....

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..... hority?" 3. The first four questions do not raise substantial questions of law. The Assessing Authority had rejected the respondent's/assessee's application for refund. The petitioner's appeal against the same was allowed by the order of the Appellate Authority dated 16.11.2001. That order has attained finality. The same was not challenged by the appellant/revenue. Despite the same, the Assessi .....

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..... ings us to the last question. The Tribunal has imposed a cost of Rs. 10,000/- on the Assessing Officer personally for not having complied with the said order of the Appellate Authority dated 16.11.2001. There do not appear to be any mala fides on the part of the Officer. He passed an order which is incorrect. A mere incorrect order ought not to invite penal consequences if made bona fide. 6. In t .....

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