https://www.taxtmi.com/caselaws?id=201370 Rule 41 of the CESTAT (Procedure) Rules is a discretionary power meant to secure compliance with Tribunal orders or prevent abuse of process, but it cannot be used to bypass the statutory appellate remedy. Where an earlier remand order contained no specific finding on unjust enrichment and only directed the adjudicating authority to decide the refund claim in accordance with law, a later de novo adjudication order remained an appealable order. On those facts, there was no basis to characterise the matter as wilful disobedience or to direct implementation of the remand order through Rule 41, so the assessee was required to pursue the prescribed appeal remedy. en-us Fri, 30 Apr 2010 00:00:00 +0530 Wed, 05 Jan 2011 14:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201370 Rule 41 of the CESTAT (Procedure) Rules is a discretionary power meant to secure compliance with Tribunal orders or prevent abuse of process, but it cannot be used to bypass the statutory appellate remedy. Where an earlier remand order contained no specific finding on unjust enrichment and only directed the adjudicating authority to decide the refund claim in accordance with law, a later de novo adjudication order remained an appealable order. On those facts, there was no basis to characterise the matter as wilful disobedience or to direct implementation of the remand order through Rule 41, so the assessee was required to pursue the prescribed appeal remedy. Case-Laws Central Excise Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201370