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2016 (9) TMI 523 - GUJARAT HIGH COURTClaim of reward - information given to Department - raid carried on, on the basis of information of informer - excise duty evasion by one VFL - Polyester staple fiber - clandestine removal without payment of duty - O-41 register - CENVAT credit - Held that: - the Rewards Committee has not adverted to various factors which are required to be taken into consideration by the Rewards Committee for coming to the conclusion qua the informant's entitlement to receive reward and the quantum, the Rewards Committee has rather rendered its decision making it subject to outcome of the proceedings before the DRT. The non-advertance to various factors in non-recording of findings qua informant or as to why informant deserves what reward and not recording its clear findings, the order is rendered vulnerable and hence, the Rewards Committee will have to take afresh look into the matter. The Rewards Committee will give full opportunity to both the sides to raise all the contentions. Reading of the scheme, calls upon the Rewards Committee to take a decision on the final reward and such decision is to be arrived at after completion of adjudication /appeal /revision proceedings and the final reward to be determined on the basis of net sale proceeds of goods seized /confiscated (if any) and/or amount of additional duty /fraudulently claimed drawback recovered plus penalty /fine recovered - the scheme seals limit of reward to 20% of the net sale proceeds. It will be open to all concerned to raise all contentions including the contention of recovery as contemplated in “The Scheme” does not cover the payment of duty by utilizing the cenvat credit. Petition disposed off - decided in favor of petitioner.
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