Page 40 - ELT_1st August 2020_Vol 373_Part 3

A78 EXCISE LAW TIMES [ Vol. 373

• issue notices or other processes, as may be ordered by the Authori-
ty;
• verify service of notices or other processes on the parties to the ap-
plication/petition and obtain necessary orders of the Chairperson in
case of defective service;
• requisition records from the custody of any person, on the orders of
the Authority;
• return original records to the person from whose custody they were
requisitioned;
• allow inspection of the records of the Authority;
• carry out any amendment of the records of the Authority to con-
form to its directions ;
• grant to the parties to the application/petition certified copies of the
orders/Advance Rulings and documents filed in the proceedings
before the Authority;
• preserve records of every application/petition and other materials
for a period of 5 years from the date of disposal of the application
and to weed out/destroy the same thereafter unless otherwise di-
rected by the Authority; and
• discharge any other function as may be assigned by the Authority
by special or general order.
Mode of Services of Notice
Every requisition, direction, letter, authorization, or notice to be issued
on behalf of the Authority, shall be signed by the Secretary or by any other of-
ficer authorized by him. This shall apply to any direction which the Authority
may issue to an applicant or Commissioner or an authorized representative pre-
sent during the course of the hearing.
The service of every notice or other document required to be served on
or delivered to, any person in compliance with the orders of the Authority. The
service of notice or document shall be made by hand delivery or by registered
post with acknowledgement due or by speed post or by courier service or by any
other means of transmission of documents including e-mail/fax. Notices or
documents required to be served on the parties to the application/petition shall
be deemed to have been served, if delivered at the address indicated in the
application/petition and in the case of a Commissioner at the Office of the
Commissioner.
Withdrawal of Application
An applicant may withdraw his application within 30 days from the date
of the application.
Representation
The applicant may be represented by any person resident in India who is
authorized in this behalf.
Section 146A(2) of the Act provides that the following persons are au-
thorized representative -
• his relative or regular employee; or

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