9911796707
TMI Blog2023 (8) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of fine and penalty imposed and recovered or not - case of appellant is that though he was entitled to the reward of Rs. 51.87 lakhs, he was sanctioned only a sum of Rs. 5.50 lakhs by way of reward. HELD THAT:- The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if the decision making authority does not record reasons for coming to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents, is that the appellant was entitled to a reward under the Reward to informers and Government Servants Review of Policy-Procedure and Guidelines [The Policy] issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi (Annexure P-1). According to the case of the appellant, he provided information to the authorities about the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the said Policy. However, she relies upon the Minutes of the meeting of the Reward Committee. The meeting was held on 18th April, 2011. Her submission is that though the Minutes do not mention that the appellant will be entitled to only a sum of Rs. 5.50 lakhs, a note sheet was placed before the Committee which makes the recommendation to pay the sum of Rs. 5.50 lakhs to the present appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons why the appellant is not entitled to 20% as provided in the Policy and why the reward should be restricted to Rs. 5.50 lakhs. Reliance is also placed by the learned counsel appearing for the respondents on letter dated 12.10.2011. The letter simply records that reward amount of Rs. 5.50 lakhs is being forwarded by a demand draft. The minutes show complete non application of mind on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appellant is entitled to any amount over and above Rs. 9.45 lakhs already paid to him. Needless to add that if the committee finds that appellant is entitled to additional amount, the Committee will recommend payment of reasonable interest to the appellant. Appropriate decision shall be taken by the Committee within a period of six months from today and shall be communicated to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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