Page 64 - ELT_3rd_1st May 2020_Vol 372_Part

T14 EXCISE LAW TIMES [ Vol. 372

appellant/respondent or their consultant/counsel and the
concerned commissioner representing revenue through the official
email or electronic media of the adjudicating/appellate authority,
giving the details of officer-in-charge who would provide
assistance to the party, for conducting the virtual hearing. This
link should not be shared with any other person without the
approval of the adjudicating/appellate authority.
(iii) The advocate/consultant/authorized representative, appearing on
behalf of the party, in virtual hearing, should file his vakalatnama
or authorization letter along with a copy of his photo ID card and
contact details to the adjudicating/appellate authority through
official e-mail address of the concerned authority after scanning
the same. All persons participating in the video conference should
be appropriately dressed and maintain the decorum required for
such an occasion.
(iv) Virtual hearing through video conference shall be held from the
office of adjudicating/appellate authority or any official video
conference facility set up in the office of the adjudicating/
appellate authority.
(v) The virtual hearing through video conference will be conducted
through available applications like VIDYO, or other secured
computer network. The appellant/respondent should download
such application in their computer system/laptop/mobile phone
beforehand for ready connectivity during virtual hearing, and join
the video conference at the time allotted to them, as given in point
(ii) above.
(vi) In case where the party/his representative wishes to participate in
the virtual hearing proceeding along with their advocate, they
should do so under proper intimation to the adjudicating/
appellate authority as mentioned at point (ii) above. They may
participate in virtual hearing along with their advocate/
authorized representative or join the proceedings from their own
office.
(vii) The submissions made by the appellant or their representative
through the video conference will be reduced in writing and a
statement of the same will be prepared, which shall be known as
“record of personal hearing”. A soft copy of such record of
personal hearing in PDF format will be sent to the appellant
through email ID provided by advocate/appellant/respondent,
within one day of such hearing.
(viii) If the, appellant/their representative wants to modify the contents
of e-mailed record of personal hearing, they can do so and sign the
modified record, scan and send back the signed record of personal
hearing to the adjudicating/appellate authority.
(ix) If, however, the appellant/their representative do not resend the
above e-mailed record of personal hearing within 3 days of receipt
of such e-mail as at point (viii) above, it will be presumed that
EXCISE LAW TIMES  1st May 2020  64