Page 44 - ELT_1st August 2020_Vol 373_Part 3

A82 EXCISE LAW TIMES [ Vol. 373

Proceedings of Authority
When one or both of the Members of the Authority other than the Chair-
person is unable to discharge his functions owing to absence, illness or any other
cause or in the event of occurrence of any vacancy or vacancies in the office of
the Members, the Chairperson alone or the Chairperson and the remaining
Member may function as the Authority.
Difference of Opinion
Where the Chairperson and one other Member hear a case and are di-
vided in their opinion, the opinion of the Chairperson shall prevail.
Publication of Order
Such of the orders/Advance Rulings of the Authority, as the Chairper-
son deems fit for publication in any authoritative report or the press, may be re-
leased for such publication on such terms and conditions as the Chairperson may
specify.
Continuation of Proceedings after the death, etc., of the Applicant
Where the applicant, being an individual, dies, or being a company or
association of persons, whether incorporated or not, is wound up or dissolved or
disrupted or amalgamated or succeeded to by any other person or otherwise
comes to an end, the application shall not abate and the proceedings in the appli-
cation may be continued by the executor, administrator, liquidator, receiver or
assignee or other legal representative of the applicant, as the case may be, on a
petition made in this behalf, if the Authority considers that the circumstances so
justify.
Adjournment
The Authority may, on such conditions as the circumstances of the case
require, adjourn the hearing of the application.
Ex parte order
Where on the day fixed for hearing or any other day to which the case is
adjourned, the applicant or the Commissioner does not appear in person or
through an authorized representative when the application is called for hearing,
the Authority may dispose of the application ex parte on merits. Where an appli-
cation has been disposed of under this regulation and the applicant or the Com-
missioner, applies within 7 days of receipt of a copy of the order/Advance Rul-
ing and the Authority is satisfied that there was sufficient cause for his non-
appearance when the application was called for hearing, the Authority may, after
allowing the opposite party a reasonable opportunity of being heard, make an
order setting aside the ex parte order/advance ruling and restore the application
for fresh hearing.
Modification of order
The Authority may suo motu or on a petition by the applicant or the
Commissioner, but before pronouncement of an Advance Ruling or before an
advance ruling pronounced has been given effect to, on being satisfied that an
order/Advance Ruling was pronounced under mistake of law or fact, modify
such order/Advance Ruling in such respects as it considers appropriate, after
allowing the applicant and the Commissioner a reasonable opportunity of being
heard.

EXCISE LAW TIMES  1st August 2020  44