2019 (7) TMI 2023 - HC - Central Excise

Grant/release of full and final reward - HELD THAT - It is pointed out that the Division Bench of this Court (of which the undersigned was a member) had rendered a judgment in RANNU DEVI AND ANOTHER VERSUS CHAIRMAN, CENTRAL BOARD OF EXCISE AND CUSTOMES AND OTHERS 2014 (6) TMI 518 - DELHI HIGH COURT accepting the petitioners entitlement for a reward as informers under the relevant policy - This Court had also noted that the interim reward had already been granted by the department to some of its officers and had left it to the concerned authorities to exercise their discretion to pass appropriate orders regarding disbursement of interim award to the petitioners. The grievance of the petitioners is that they are not aware of the status of the appeal, as no details have been provided. In view of the above, the respondents are directed to communicate the details of the appeal preferred by the assessee. Petition allowed.

Summary

Issues:
1. Petition for grant/release of reward with interest.
2. Entitlement for reward as informers.
3. Disbursement of interim reward.
4. Communication of appeal status.
5. Disbursal of reward post-appeal decision.

Analysis:
The petitioners filed a petition seeking directions for the release of a reward amount with interest. A previous judgment by a Division Bench acknowledged the petitioners' entitlement to a reward as informers. However, no immediate disbursement was made due to the pending appeal filed by the assessee before the Central Excise and Service Tax Tribunal (CESTAT). The court had left it to the authorities to decide on the interim reward disbursement. Subsequently, the respondents declined the interim reward request citing the pending appeal as the reason. The court noted the significant delay in the appeal process and directed the respondents to provide details of the appeal status to the petitioners. If the appeal is decided in favor of the Department of Revenue, the respondents are instructed to disburse the reward promptly in accordance with the policy, preferably within two months from the judgment date.

In conclusion, the court allowed the petition and issued specific directions for the communication of the appeal outcome and the subsequent disbursement of the reward based on the appeal decision.