Page 46 - ELT_1st August 2020_Vol 373_Part 3

A84 EXCISE LAW TIMES [ Vol. 373

from presenting the appeal within the period so specified, it may allow a further
period of thirty days for filing such appeal.
• On receipt of the appeal a copy of the appeal along with the docu-
ments shall be forwarded to the other party.
• Reasonable opportunities will be given to both the parties.
• The Appellate Authority for Advance Ruling then renders its order.
• The Appellate order may upheld the ruling given by the Authority
for Advance Ruling or modify it or set aside it.
• The appeal shall be disposed within 3 months from the date of re-
ceipt of appeal.
• A copy of the certified order shall be forwarded to the appellant, the
other party and the officers concerned and the Authority for Ad-
vance Ruling.
Binding effect of the order of Appellate Authority
The Advance Ruling pronounced by the Appellate Authority shall be
binding only -
• on the applicant who had sought for Advance Ruling;
• on the Principal Commissioner of Customs or Commissioner of
Customs, and the customs authorities subordinate to him, in respect
of the applicant.
The Advance Ruling rendered by the Appellate Authority shall be bind-
ing as aforesaid unless there is a change in law or facts on the basis of which the
Advance Ruling has been pronounced.
Powers of Authority/Appellate Authority
The Authority or Appellate Authority shall, for the purpose of exercising
its powers regarding discovery and inspection, enforcing the attendance of any
person and examining him on oath, issuing commissions and compelling pro-
duction of books of account and other records, have all the powers of a Civil
Court under the Code of Civil Procedure, 1908.
The Authority or Appellate Authority shall be deemed to be a civil Court
for the purposes of Section 195, but not for the purposes of Chapter XXVI of the
Code of Criminal Procedure, 1973, and every proceeding before the Authority or
Appellate Authority shall be deemed to be a judicial proceeding within the
meaning of Sections 193 and 228, and for the purpose of Section 196, of the Indi-
an Penal Code.
The Appellate Authority shall, subject to the provisions of this Chapter,
have power to regulate its own procedure in all matters arising out of the exer-
cise of its powers and authority under this Act.
Present status of Advance Ruling application
For the month of February, 2020 the status of Advance Ruling applica-
tions in Customs, Central Excise and Service Tax is as follows -
• Opening balance – 73;
• Received during the month – 2;
• Disposal during the month – 0;
• Closing balance – 75.
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EXCISE LAW TIMES  1st August 2020  46