MAHESH SINGH PATEL Vs. SHIV KUMAR SHARMA

JUDGEMENT

(1.) The present contempt petition has been filed for alleged violation/non-compliance of the interim order dated 22.12.2015 passed by this Court in Central Excise Appeal No.3 of 2015. This Court on 221.2.2015 passed the order to the effect that until further orders of the Court, the operation of the order so far it imposes penalty on the appellant should remain stayed.

(2.) Learned counsel for the petitioner submits that despite the aforesaid order, the Assistant Commissioner is writing letters saying that in view of the judgement rendered by the Supreme Court in the case of Asian Resurfacing of Road Agency Pvt. Ltd and another Vs. Central Bureau of Investigation, (2018) 16 SCC 299, the interim order has lapsed and the petitioner should deposit the penalty, but penalty has not yet been realised.

(3.) In view thereof, this contempt petition is disposed of with the observation that the judgement in the case of Asian Resurfacing of Road Agency Pvt. Ltd (supra) is in respect of the interim orders granted by the High Court in criminal and civil cases and not in tax matters.