Central Excise Assistant Commissioner asked to pay costs of Rs. 1 Lakh for disobedience of CESTAT and contempt of High Court
AN overzealous Assistant Commissioner of Central Excise has no respect for the Tribunal or High Court; he ruled that CESTAT has erred and High Court has no jurisdiction, but the High Court was not impressed and imposed a cost of Rs. One Lakh to be paid to the assessee. The High Court chose this action instead of initiating contempt. The Assistant Commissioner refused to accept the Tribunal's power to extend stay and disputed the High Court's power to entertain the writ.
This normally comes out of a bureaucratic arrogance and sheer contempt for judiciary. Many of the IRS officers believe that they are far more superior to the not so wise men sitting on the benches. Such private opinion may be tolerable but of late they have become more valiant and express their contempt for judiciary openly. Recently we had reported about an Additional Commissioner who went hammers and tongs on the judiciary saying that the Delhi High Court misunderstood the Government's intention on service tax on renting of immovable property.
Anyway Judiciary does not support such adventurist indiscipline by IRS officers. A High Court was not impressed by the gross disobedience of higher judicial offices by an overzealous Assistant Commissioner and imposed on him cost of Rs. One Lakh – instead of initiating contempt proceedings. Now the Assistant Commissioner should find one Lakh of rupees of white money!
We will bring this case tomorrow.