2009 (6) TMI 368

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....emented by the authorities below on some pretext or other. Finally the appellant has come to this forum by Misc. Application No. C/M/434/2009 for proper direction to the Authority below to implement of the order. He relies on the judgment of the Apex Court in the case of Union of India v. Kamlakshi Finance Corporation Ltd. reported in 1991 (55) E.L.T. 433 (S.C.) for his prayer and places para 6 of the judgment which reads as under:- 6. Sri Reddy is perhaps right in saying that the officers were not actuated by any mala fides in passing the impugned orders. They perhaps genuinely felt that the claim of the assessee was not tenable and that, if it was accepted, the Revenue would suffer. But what Sri Reddy overlooks is that we are not concern....

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....llowed, the result will only be undue harassment to assessees and chaos in administration of tax laws." 2. Revenue has come out with a plea that they have challenged aforesaid order of the Tribunal before Hon'ble High Court of Delhi. They have filed a letter today i.e. on 16-6-09 stating the fact that Revenue not being satisfied with the order of the Tribunal, has gone to Hon'ble High Court of Delhi. But there is no stay order from the Hon'ble High Court of Delhi staying operation of the order passed by Tribunal nor also order of the Tribunal has been reversed. 3. According to the learned Counsel Shri Kant, that the appellant has also not been served any copy of the appeal filed by Revenue before Hon'ble High Court of Delhi. The order rel....