2016 (4) TMI 836

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....riginal and which in a given case could be said to be appealable but the facts and circumstances being undisputed, we are entertaining this Writ Petition. 3. The petitioner Larsen & Toubro Limited engaged, inter-alia, in the manufacture and supply of heavy engineering equipment and machinery such as Heat Exchangers, Pressure Vessels, Boilers etc. falling under Chapter 84 of the Central Excise Tariff Act, 1985, were proceeded against in the following circumstances. 4. An order-in-original dated 31st January, 2012, was passed by the second respondent demanding a sum of Rs. 32,39,35,223/- with interest under Rule 6(3) of the CENVAT Credit Rules, 2004, for alleged use of common input services in the manufacture of exempted goods. A copy o....

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.... reject the other claim for rebate and restricting it in such manner that the balance sum which could not be recovered on account of the stay granted by the Tribunal, that would reach the Government coffers. It is such an order and the exercise of power in the above manner which is impugned in this Writ Petition. 8. Mr. Shah learned counsel appearing on behalf of the petitioner submits that the course adopted was held to be legally impermissible in the case of the very petitioner. Relying upon an order passed on 22nd February, 2016, in Writ Petition No. 2099 of 2016, M/s. Larsen & Toubro Ltd. vs. Union of India & Ors. , Mr. Shah would submit that the issue raised in the present petition is identical and stands covered in favour of the pe....

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....aiting for the superiors to give them a nod. Even the superiors are reluctant given the status of the assessee and the quantum of the demand or the refund claim. We are sure that some day we would be required to step in and order action against such officers who refuse to comply with the Court judgments and which are binding on them as they fear drastic consequences or unless their superiors have given them the green signal. If there is such reluctance, then, we do not find any enthusiasm much less encouragement for business entities to do business in India or with Indian business entitles. Such negative reactions / responses hurt eventually the National pride and image. It is time that the officers inculcate in them a habit of following an....