CESTAT - Contempt - Referred to HC
AGAINST the order of the Commissioner (A), Shri Subhash M. Gandhi had filed an appeal along with stay application and an application for early hearing before the CESTAT.
The appellant had submitted that he had neither received the SCN nor the o-in-o and the Commissioner (A) had dismissed his appeal on the ground of limitation.
When the matter was ascertained by the Bench from the Department, it was informed that both the SCN and the O-in-O sent by registered post were returned "unclaimed" by the postal department.
The Bench had, therefore, observed that although the appellant resided at the address mentioned in the SCN & O-in-O he had deliberately and intentionally avoided the same and therefore the contentions raised of non-receipt of SCN & O-in-O were unsustainable. Consequently, the CESTAT held that since the appellant had not filed appeal within the time limit prescribed, the order of the Commissioner(A) is upheld and the Stay application and appeal is dismissed.
Thereafter, the appellant who himself argued the case before the Bench levelled allegations against the Bench - that the Bench is favouring the Revenue in the absence of any evidence. Furious at this remark, the Bench observed that such an act is contempt of the Court and accordingly issued a SCN seeking initiation of contempt proceedings against the appellant.
The appellant Shri. Subhash Muljimal Gandhi was asked to reply to the SCN by 15th May, 2012. (See ).
The appellant did not file any reply to this show-cause notice dated 26.03.2012 despite several opportunities.
When the matter came up on the 10th October, 2012, an application was received wherein Shri. Subhash Muljimal Gandhi sought exemption from personal appearance and further submitted that the issue be decided and the decision communicated.
The Bench has passed the following order -
"Considering the fact that the appellant chose not to file reply to the show-cause notice dated 26.03.2012, therefore, it was observed that the appellant has nothing to say in reply to the show-cause notice dated 26.03.2012. Accordingly, the matter be referred to Hon'ble High Court of Bombay for proceedings of contempt of Court against the appellant Shri. Subhash Muljimal Gandhi. Contempt of Court reference against Shri. Subhash Muljimal Gandhi to be placed before the Hon'ble Chief Justice of Bombay High Court."
(See )