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2020 ] DEPARTMENTAL CLARIFICATIONS T15

they agree with the contents of e-mailed record of personal
hearing and adjudicating authority/appellate authority will
proceed to decide the case accordingly. No modification in
e-mailed record of personal hearing will be entertained after 3
days of its receipt by appellant/their representative. The date of
receipt of the email by the appellate/adjudicating authority will
not be counted for this purpose.
(x) The record of personal hearing submitted in this manner shall be
deemed to be a document for the purpose of Customs Act, 1962 in
terms of section 138C of the said Act, read with Section 4 of the
Information Technology Act, 2000.
(xi) If the party/advocate prefers to submit any document including
additional submissions during the virtual hearing, he may do so
by self-attesting such document and a scanned copy of the same
may be emailed to the adjudicating/appellate authority
immediately after virtual hearing and in no case after 3 days of
virtual hearing. The date of the hearing will be excluded for this
purpose.
(xii) Any official representing the Department’s side can also
participate in the virtual hearing through video conferencing. The
Commissionerate concerned shall inform the details in advance
regarding such participation, on receipt of intimation as
mentioned at point (ii) above.
5. The aforesaid guidelines will mutatis mutandis would apply to
personal hearings granted under Central Excise Act, 1944 & Chapter V of Finance
Act, 1994. Suitable Trade Notice/Standing Order may be issued for guidance of
the trade and industry. Difficulties, if any, faced in implementation of this
instruction may be brought to the notice of the Board immediately.
[M.F. (D.R.) Instruction F. No. 390/Misc/3/2019-JC, dated 27-4-2020]
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EXCISE LAW TIMES  1st May 2020  65