2022 (4) TMI 254

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.... SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Abhinav Kalra, Chartered Accountant for the appellant. Shri Ishwar Chand, Authorised Representatives for the respondent. ORDER ANIL CHOUDHARY: The appellant/assessee has filed the present miscellaneous application for compliance of the Final Order No.51875-51876/2021 dated 14.10.2021. The issue before this Tribunal was with regard to the ....

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....the Hon'ble Supreme Court in the case of Hari Chand Shri Gopal & Ors.(supra), I further hold that the Commissioner (Appeals) have mis-conceived and mis-directed himself by ignoring the ruling of the Hon'ble Supreme Court, which is both judicial indiscipline and also in violation of Article 141 of the Constitution of India. 11. Accordingly, both the appeals are allowed and the impugned ord....

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....isallow part of the amount on the grounds mentioned in the show cause notices being dated 13.12.2021. 4. I find that the aforementioned action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of the Final Order of this Tribunal amounts to interference in the justice delivery system. I also take notice that the appeal before this Tribunal wa....