2014 (4) TMI 1196

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....ular to claim the reward as in the submission of the Petitioner's Advocate it is the petitioner at whose instance the Department proceeded and unearthed the racket of evasion of duty to a large extent. 2. It is the case of the petitioner that he is a businessman and engaged in manufacturing and trading of petroleum products such as Light Liquid Paraphyne and Heavy Liquid Paraphyne. He is carrying on business in the name of M/s. Colors Lubs. He claims to be acquainted with the petroleum products. One M/s. Cairn Energy Private Limited and M/s. ONGC are in joint venture. They procured the crude oil from Krishna Godavari Basin and the natural gas from Laxmi Gauri Gas Fields Cambay Basin. These products are brought on ground at Suvali Di....

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....duty. That is how the petitioner claims the reward. The petitioner relies upon this correspondence and guidelines to further urge that there is a right created in his favour to seek the reward and equally interim measures in terms thereof. 3. A reply affidavit has been filed on behalf of the Respondent Nos. 2, 3 and 4. They deny that the petitioner was responsible in any manner for the Department proceeding and detecting the cases of evasion of duty. The petitioner is stated to be in no way responsible. What has been pointed out by these respondents on affidavit is that the letter dated 15-11-2006 was received by the Director General, Central Excise Intelligence, New Delhi from the Central Board of Excise and Customs forwarding ther....

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....epartment gave to the Central Board of Excise and Customs. No case was booked against M/s Cairn Energy Private Limited on the basis of the information furnished by the petitioner. In these circumstances the question of giving Reward does not arise. Further, it is submitted that the Reward is purely ex­gratia amount and which is subject to the guidelines. It is at the absolute discretion of the Authority and cannot be claimed by anyone as a matter of right. 4. The petitioner may have a different version than that has been set out in the reply. The rejoinder of the petitioner once again refers to the correspondence and which he terms as complaints. We have carefully perused the scheme at page 27 of the paper book and subject stipu....