https://www.taxtmi.com/caselaws?id=752408 The reward policy allowed final reward only after adjudication, appeal and revision proceedings were concluded and the relevant proceedings had closed. Because the assessee's dispute was still pending before the Division Bench and the departmental demand had not attained finality, the respondents had no discretion to release the final reward earlier. On that basis, non-disbursement of the reward was not deliberate or contumacious, and wilful disobedience was not established. en-us Fri, 03 May 2024 00:00:00 +0530 Fri, 10 May 2024 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752408 The reward policy allowed final reward only after adjudication, appeal and revision proceedings were concluded and the relevant proceedings had closed. Because the assessee's dispute was still pending before the Division Bench and the departmental demand had not attained finality, the respondents had no discretion to release the final reward earlier. On that basis, non-disbursement of the reward was not deliberate or contumacious, and wilful disobedience was not established. Case-Laws Central Excise Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752408