2009 (1) TMI 460

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.... [Order(Oral)]. - The petitioner challenges Exts. P20 and P32 orders. Ext. P20 is an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The petitioner passed on certain information to the Central Excise authorities in respect of alleged evasion of duty by the appellant in the appeal in which Ext. P20 order was passed. Based on that, certain orders were passed by the adjudic....

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.... a learned Single Judge of this Court passed Ext. P29 judgment, which reads thus: 'Ext. P20 is an order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, whereby the appeals field by the third respondent herein and others had been allowed. The final order is extracted herein be low. "All the appeals are, therefore, allowed and the impugned order of the learned Comm....

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...., but the authorities had disallowed the application. The claim of the petitioner is on the basis that he was an informer whereby it had been possible for the Central Excise and Customs Department to find evasion of duty at the instance of the third respondent and therefore, he was to be recognised as a person entitled to reward of 30% of the sum so found out as having been evaded. But, evidently ....

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.... passed by the adjudicating authority pursuant to the information submitted by the petitioner, which the department has accepted, the question of sanctioning of reward does not arise. 2. As far as Ext. P20 is concerned, the petitioner has no locus standi to challenge the same in so far as the same is between the Central Excise Authorities and the company, which is the appellant. In any event, t....