https://www.taxtmi.com/caselaws?id=47157 Civil contempt requires wilful, deliberate and contumacious disobedience, not mere non-compliance. The Delhi HC held that the earlier undertaking to keep the bank guarantee alive had lost independent force after later orders replaced it with a direction to deposit the amount, so the real question was whether that later direction was intentionally defied. On the facts, the respondent company's sick-company status, BIFR proceedings and restraint on alienation of assets under the Sick Industrial Companies Act showed genuine inability rather than bad faith. As payment was ultimately made in stages, the Court found no wilful disobedience and no enforceable separate breach of undertaking. en-us Fri, 09 Jul 2004 00:00:00 +0530 Tue, 27 Jul 2010 12:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47157 Civil contempt requires wilful, deliberate and contumacious disobedience, not mere non-compliance. The Delhi HC held that the earlier undertaking to keep the bank guarantee alive had lost independent force after later orders replaced it with a direction to deposit the amount, so the real question was whether that later direction was intentionally defied. On the facts, the respondent company's sick-company status, BIFR proceedings and restraint on alienation of assets under the Sick Industrial Companies Act showed genuine inability rather than bad faith. As payment was ultimately made in stages, the Court found no wilful disobedience and no enforceable separate breach of undertaking. Case-Laws Central Excise Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47157