Reward to informers - Finalization of Case Against Assessee - ...

Informer Reward Hinges on Case Closure; Tax Demand Unresolved Due to Pending Writ Petition, Reward Delayed.

May 10, 2024

Case Laws     Central Excise     HC

Reward to informers - Finalization of Case Against Assessee - While acknowledging the communication confirming the finalization of the case against the assessee, the court emphasized that the reward disbursement was subject to the closure of proceedings. The court observed that the demand for payment of Central Excise Tax by the assessee-company had not been resolved conclusively, as indicated by the pending writ petition. - The court reiterated that the final reward disbursement was subject to the closure of proceedings against the assessee. Even though the assessee had not disputed its liability towards duty payment, the court held that the reward could only be released after the finalization of proceedings.

View Source