Page 79 - ELT_15th July 2020_Vol 373_Part 2

2020 ] DEPARTMENTAL CLARIFICATIONS T27

heard by video conferencing may send a request, as
prescribed in Annexure-II, to the Registry by e-mail. The
party making the request must also indicate the approximate
time that it would take to make submissions so that hearing
is conducted in a time bound manner.
(2)(a) If a regular Division Bench is not sitting due to non-
availability of a Member, the party seeking the hearing shall,
in addition to the hard copies, submit a soft copy of the
appeal memo and complete paper book (scanned PDF
format in black and white) to the respective Deputy
Registrar/Assistant Registrar by e-mail at the address given
in Paragraph V.
(b) The soft copy of the documents shall contain three separate
attachments/files as below.
(i) Appeal Memo and Application - Excise Appeal-
3/Customs Appeal-3/Service Tax-5, Statement of
Facts, Grounds of Appeal and Verification and the
Application.
(ii) Paper book I - Show Cause Notice and Impugned
Order (both original order and the appellate order)
and/or Bills of Entry or any other relevant
document(s).
(iii) Paper Book II - All papers other than mentioned at (a)
and (b) above which were already filed and available
on record in the concerned file.
(c) If the number of pages in the attachment exceeds the
maximum space, separate mails maybe sent. It is incumbent
upon such party to forward a soft copy of all the documents
as referred in paragraph 2(b)(i) to (iii) above to the other side
by e-mail at least two days prior to the date of hearing.
(3) The Assistant Registrar will, with the approval of the Senior
Member available, issue a cause list for hearing of the urgent
application. The list will also indicate the time at which each
hearing will start. The Assistant Registrar shall, wherever it
is required, scrutinize the soft copies of the documents to
find whether they are in order before issuing the cause list.
(4) The parties who are called for the e-hearing shall send copies
of the following in separate files by e-mail attachments.
(a) Brief synopsis stating the facts;
(b) Written submissions with reference to the paper book
already submitted;
(c) Compilation of relevant provisions of the statute and
case laws.
(5) The Brief synopsis/Written submissions/Compilation
referred in paragraph 4 above shall be filed at least two days
before the date of hearing with copy to the other side by
e-mail. All such documents should be typed on double space

EXCISE LAW TIMES  15th July 2020  79