TMI Blog2020 (7) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant 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. - Excise Miscellaneous Application No. 51365 of 2019 In Excise Appeal No. 52141 of 2019 - INTERIM ORDER NO. 1/2020 - Dated:- 14-1-2020 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Ashok Dugar, Director for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit under Section 35F, on filing of the appeal. Thus the duty paid under protest ipso facto becomes pre-deposit under Section 35F. Accordingly, this Tribunal upheld that the appellant is entitled to interest on refund from the date of filing the appeal (before Commissioner Appeals) till the date of grant of refund. 3. The appellant approached the Adjudicating Authority/Assistant Commissioner for grant of interest with copy of order of Tribunal. It appears that the department has not filed any appeal against the order of the Tribunal. Further, Mr. Shubh Agarwal, the Assistant Commissioner, Central Goods and Service Tax, Division-A Jaipur vide Order-in-Original No. 31/Ref./2019 dated 13.12.2019, has been pleased to reject the grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the OIO No. 214/Ref./ST/2017 dated 09.08.2017 by Assistant Commissioner, Central Goods and Service Tax Div. A, Jaipur to M/s. Herbicides (Indian), 12 Industrial Area, Jhotwara, Jaipur. 4. I find from 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 dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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