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    <title>2017 (9) TMI 1546 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal found that the Assistant Commissioner willfully disobeyed its order to refund an amount deposited during investigation, leading to interference in the administration of justice. Despite being given an opportunity to comply, the Assistant Commissioner failed to grant the refund, citing his transfer as an excuse. Consequently, the Tribunal referred the case to the High Court for contempt proceedings against the Assistant Commissioner, determining that his actions amounted to deliberate circumvention and disobedience of the Tribunal&#039;s order. The Tribunal directed the registry to forward the case to the Allahabad High Court for appropriate action.</description>
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      <description>The Tribunal found that the Assistant Commissioner willfully disobeyed its order to refund an amount deposited during investigation, leading to interference in the administration of justice. Despite being given an opportunity to comply, the Assistant Commissioner failed to grant the refund, citing his transfer as an excuse. Consequently, the Tribunal referred the case to the High Court for contempt proceedings against the Assistant Commissioner, determining that his actions amounted to deliberate circumvention and disobedience of the Tribunal&#039;s order. The Tribunal directed the registry to forward the case to the Allahabad High Court for appropriate action.</description>
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