Page 76 - ELT_1st September 2020_Vol 373_Part 5

T86 EXCISE LAW TIMES [ Vol. 373

Chapter V of Finance Act, 1994 through video conferencing facility. This facility
shall also be extended to proceedings under the CGST Act, 2017 and the IGST
Act, 2017.
4. Broad guidelines to conduct such virtual hearing are being provided
so that ongoing work of appeals and adjudications are completed expeditiously
for quick delivery of justice through quasi-judicial proceedings. These guidelines
are in compliance of the directions given by Hon’ble Supreme Court under
Article 142 of the Constitution of India in Suo Motu Writ (Civil) No. 5/2020. The
guidelines for the conduct of virtual mode of personal hearing through video
conferencing facility are as under :
(i) In any proceedings before appellate or adjudicating authority, the
authority shall mandatorily indicate that the personal hearing
would take place through video conferencing facility. For this
purpose he/she shall also indicate the email address for
correspondence etc.
(ii) The date and time of hearing along with link for the video
conference shall be informed to the appellant/respondent or their
authorized representative and the concerned Commissioner
representing revenue through the official email, giving the details
of officer-in-charge who would provide assistance to the party, for
conducting the virtual hearing. This link should not be shared
with any other person without the approval of the
adjudicating/appellate authority.
(iii) The assessee or authorized representative appearing in virtual
hearing, should file his vakalatnama or authorization letter along
with a copy of his photo ID card and contact details to the
adjudicating/appellate authority through official e-mail address
of the concerned authority after scanning the same.
(iv) All persons participating in the video conference should be
appropriately dressed and maintain the decorum required for
such an occasion.
(v) Virtual hearing through video conference shall be held from the
office of adjudicating/appellate authority or any official video
conference facility set up in the office of the
adjudicating/appellate authority.
(vi) The virtual hearing through video conference will be conducted
through available applications like VIDYO, or other secured
computer network. The assessee should download such
application in their computer system/laptop/mobile phone
beforehand for ready connectivity during virtual hearing, and join
the video conference at the time allotted to them.
(vii) In case where the appellant/respondent wishes to participate in
the virtual hearing proceeding along with their advocate, they
should do so under proper intimation to the
adjudicating/appellate authority. They may participate in virtual
hearing along with their advocate/authorized representative or
join the proceedings from their own office.

EXCISE LAW TIMES  1st September 2020  76