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TMI Blog2018 (11) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... ding before the Supreme Court of India whereby order dated 25.10.2013 passed in Special Civil Applications No. 14917 to 14921 of 2013 by the Division Bench of this court is under challenge. 3. On 27.09.2018, this court was constrained to pass the following order: 1. This petition under Articles 226 and 265 of the Constitution of India is filed by the petitioners against the respondents, specifically with a prayer against respondent nos.3 to 6, which reads as under:- "33. ..... (A) YOUR LORDSHIPS maybe pleased to issue a writ of prohibtion or a writ in the nature of prohibition or any other appropriate writ, order or directions quashing and setting aside the impugned show cause notice F.No.V (Ch.54)3-169/Dem/Adj./JCDMN/ 2014-15dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners of Central Excise and Service Tax and all Chief Commissioners of Customs were given instructions with regard to judicial discipline to be followed in adjudication proceedings. In the above instructions, it is referred that for not following the binding precedent, the petitioner was subjected to litigation before the Supreme Court in which a serious view was taken. Lastly, such instructions were to be followed by all adjudicating authorities under the jurisdiction of Commissionerates scrupulously. 4. Inspite of above fact, Joint Commissioner, Central Excise, Customs and Service Tax, Daman, respondent no.4 once again resurrected the subject issue viz. refund claim submitted by the petitioner under Rule 5 of the Cenvat Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de categorical statement that the authority has not accepted the order dated 25.10.2013 passed by this Court on merit since SLP was preferred. It is also averred that impugned show cause notice is not contrary to law and made further averments about non-availability of refund to the petitioner on supply of goods to 100% export oriented unit and decision in earlier case of M/s.NBM Industries had no binding nature since the said decision involved low revenue. Inspite of the fact that Special Civil Application No.14917 of 2013 and allied matters were taken up for final disposal when learned Standing Counsel for the department was present, averments are made in paragraph 5.5 by the deponent that no time and opportunity was given to the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter on 24.2.2015 for final disposal. Even Intervention Application Nos.6-10/2015 preferred in Civil Appeal Nos.9620-9624/2016 challenging the present proceedings of this writ petition also came to be dismissed and counsel for the appellant was directed to file affidavit of valuation with required Court fees within four weeks. 12. Having complied with order passed by this Court on 25.10.2013, by allowing the refund claim of the petitioner and also issuing instructions to obey judgments of the Court and orders of higher authorities, issuance of impugned show cause notice, contents therein and averments made on oath in affidavit, which we have referred earlier, and though opportunity was given to withdraw show cause notice, challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the department earlier communicated requirement of due compliance of order. 13. Before issuing notice under the Contempt of Courts Act, 1971 since we are not satisfied by the pleadings filed in the form of affidavit-in-reply or sur-rejoinder, we direct the author of show cause notice to remain personally present before this Court on 1.10.2018 at 11 O' clock sharp. This order is pronounced in the open Court in presence of learned Standing Counsel appearing for the department, and the officers, who are present in the Court, shall communicate in writing the requirement of author of the show cause notice to remain personally present before this Court on the next date of hearing. Adjourned to 1st October 2018." 3. Today, Mr. Vin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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