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2015 (9) TMI 1149 - HC - Central ExciseReward for disclosure of evasion of duty - Held that:- Petitioner was an employee of the said organization and he had given certain information regarding violation of the statutory provisions, by which, according to him, the company was not paying the excise duty for certain items, which were being manufactured in the company. According to the petitioner, it is pursuant to the said information that the Excise Department had conducted enquiry and taken appropriate steps in the matter. However, petitioner was dissatisfied with the orders passed by CESTAT in so far as according to him, the entire evasion has not been brought to the notice of the authorities concerned and the enquiry was not satisfactory. - Committee had gone into the claim of the petitioner and Annexure R1(a) minutes produced by the respondent authorities clearly indicates that the entire factual circumstances involved in the matter including the fact that the petitioner was the informer, who has given necessary information regarding the evasion, was taken into consideration and it was found that, as per the guidelines, it is possible for the Department to grant an ex-gratia payment and ₹ 5,00,000/- was fixed as the ex-gratia amount. Under such circumstances, we do not think that we will be justified in interfering with the said finding of the Committee at this stage of the proceedings. - No prima facie case in favour of assessee - Decided against appellant.
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