2003 (1) TMI 544

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....T)]. -  On the last occasion, the Tribunal passed the following order :- (1)     The Tribunal passed orders on 15-1-1998 allowing the assessee's appeal. On 12th March, 2002, the appellant approached this Bench with a miscellaneous application stating that the penalty of Rs. 20,000/- which became refunded as a result of the Tribunal's order had not been refunded and that ....

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....ue to the appellant is not refunded on or before 4th October, order would be passed for the department to pay interest on the amount. (2)     Today the departmental representative told us in the morning that a cheque for the amount had been despatched to the appellant. In the light of the prolonged and unsatisfactory replies that have been received so far, the Tribunal asked f....

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....ount would have taken place. (4)     In our opinion, there has been wilful and callous disregard of the Tribunal's order. Before deciding on the further steps to be taken, we would like to have the Commissioner's explanation as to the delay either in person or by an affidavit. (5)     The matter is listed for hearing on 18th October, 2002. 2. The dep....

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....Rs. 20,000/-. Yet, despite four letters of the applicant and on five occasions when the matter came up before the Tribunal, no action was taken to make refund. It is only when the Tribunal more or less threatened to refer the matter to the High Court for proceeding under the Contempt of Courts Act, the department decided to wake up with the sanction of refund. We are told that the citizen's charte....