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2020 ] DEPARTMENTAL CLARIFICATIONS T87

(viii) The submissions made by the appellant or their representative
through the video conference will be reduced in writing and a
statement of the same will be prepared, which shall be known as
“record of personal hearing”. A soft copy of such record of
personal hearing in PDF format will be sent to the appellant
through email ID provided by appellant/respondent/authorized
representative, within one day of such hearing.
(ix) If the assessee or their representative wants to modify the contents
of e-mailed record of personal hearing, they can do so and sign the
modified record, scan and send back the signed record of personal
hearing to the adjudicating/appellate authority within 3 days of
receipt of such e-mail or else it will be presumed that they agree
with the contents of e-mailed record of personal hearing. No
modification in e-mailed record of personal hearing will be
entertained after 3 days of its receipt by appellant/their
authorized representative. The date of receipt of the email by the
appellate/adjudicating authority will not be counted for this
purpose.
(x) The record of personal hearing submitted in this manner shall be
deemed to be a document for the purpose of the relevant statute
read with Section 4 of the Information Technology Act, 2000.
(xi) If the assessee or their authorized representative prefers to submit
any document including additional submissions during the virtual
hearing, he may do so by self-attesting such document and a
scanned copy of the same may be emailed to the
adjudicating/appellate authority immediately after virtual
hearing and in no case after 3 days of virtual hearing. The date of
the hearing will be excluded for this purpose.
(xii) Any official representing the Department’s side can also
participate in the virtual hearing through video conferencing. The
Commissionerate concerned shall inform the details in advance
regarding such participation, on receipt of intimation as
mentioned at point (ii) above.
5. While the conduct of personal hearing through video conferencing is
being made mandatory, there may yet be rare and accentuating circumstances on
the part of the assessee or his authorized representative on account of which this
cannot be done. Each such request shall be approved by the
adjudicating/appellate authority and the reasons for the same recorded in
writing.
6. The Instruction dated 27-4-2020 is hereby superseded by this
Instruction.
7. Suitable Trade Notice/Standing Order may be issued for guidance of
the trade and industry. Difficulties, if any, faced in implementation of this
instruction may be brought to the notice of the Board immediately.
[C.B.I. & C. Instruction F. No. 390/Misc./3/2019-JC, dated 21-8-2020]

EXCISE LAW TIMES  1st September 2020  77