- Government of Pakistan
- Central Board of Revenue
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- Islamabad, the 2nd November,
2004.
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- NOTIFICATION
- (Central Excise)
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S.R.O. 901(I)/2004.—In exercise of the powers conferred by section
37 of the Central Excises Act, 1944 (I of 1944), the Central Board of
Revenue is pleased to make the following further amendment in the Central
Excise Rules, 1944, namely:-
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In the aforesaid Rules, after rule 96ZZQ, the
following new rule shall be inserted, namely:-
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“96ZZR. Procedure regarding alternate dispute
resolution.—(1) Any aggrieved person
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interested in resolution of any dispute under sub-section (1) of section 36D
of the Act may submit a
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written application for alternate dispute resolution to the Board, stating
the following, namely:-
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(a) the Collectorate of Central Excise with whom a dispute
has arisen;
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(b) the
particulars of the case;
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(c) the
grounds on the basis of which resolution of the dispute is being sought by
the applicant duly
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supported with relevant documents;
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(d) the
extent or the amount of central excise duty, additional duty and penalties
etc., which the
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applicant agrees to pay, if any;
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(e) details
of amount already paid, if any;
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(f) the
particulars of person who will represent the applicant; and
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(g) the applicant shall, if required, pay the remuneration
of the members, other than a public servant, of
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the committee to the extent and in the manner specified by the Chairman of
the committee as laid
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down in these rule.
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- (2) The
Board may, after examination of the contents of an application by a person
as well as facts stated therein and on satisfaction that the dispute
deserves consideration for resolution for the removal of hardship under
section 36D of the Act, constitute a committee under sub-section (2) of
section 36D of the Act for examination of the issues involved in the dispute
and for taking other action as provided under sub-section (3) of section 36D
of the Act:
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Provided that the Board may notify constitution of such committee or
committees in each Collectorate
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as a standing arrangement for resolution of disputes under this rule and the
aggrieved person may make
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a direct reference to concerned Collectorate for resolution of the dispute
under the rule with a copy to
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the Board.
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- (3) The
Board may appoint one of the members of the committee, other than a public
servant, to be its Chairman.
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- (4) The
Board may specify the time within which the committee shall be required to
submit its report to the
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Provided that the time so specified may, if requested by the Chairman of the
committee for reasons to
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be recorded in the request, be extended by the Board to such extent and
subject to such conditions
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and limitations as it may deem appropriate.
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- (5) The
applicant shall pay members of the committee, other than public servants,
remuneration covering traveling allowance and daily allowance.
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- (6) The
extent and amount of remuneration and the manner of payment thereof shall be
decided by the Chairman of the committee under intimation to the applicant.
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- (7) The
Chairman of the committee shall be responsible for deciding the procedure to
be followed by the committee which may include the following, namely:-
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- (a)
to decide about the place of sitting of the committee;
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- (b) to
specify date and time for conducting proceedings by the committee;
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- (c)
to supervise the proceedings of
the committee;
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(d) to
issue notices by courier, registered post or electronic mail to the
applicant;
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(e) to
requisition and produce relevant records or witnesses from the Collectorate
or other concerned
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quarters;
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(f) to
ensure attendance for hearings either in person or through an advocate,
authorized representative or a
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tax consultant;
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(g) to co-opt any other technical, professional, or legal
expert or specialist or tax consultant;
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(h) to
consolidate recommendations of the committee and submission of the
conclusive report to the Board;
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and
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(i)
for any other matter covered
under these rules.
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- (8) The committee may determine the
issue and may thereafter seek further information or data or expert opinion
or make or cause to be made such inquiries or audit as it may deem fit. The
committee shall make its recommendations in respect of any matter mentioned
in sub-section (1) of section 36D of the Act.
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- (9) The Chairman of the committee
shall send a copy of the recommendations of the committee to the Board,
applicant and the concerned Collector simultaneously.
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- (10) The Board, on its own motion, or
on the request of the applicant, may refer back the recommendations of the
committee for rectification of any error for reconsideration of the facts
not considered earlier.
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- (11) The committee after rectification
of the error or reconsideration of the facts as aforesaid shall furnish to
the Board its fresh or amended recommendations within such period as may be
specified by the Board.
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- (12) The Board shall, after examining
the recommendations of the committee, shall finally decide the dispute and
make such orders as it may deem fit for the resolution of the dispute under
intimation to the applicant, the Chairman of the committee and the concerned
Collectorate.
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- (13) On receipt of the Board’s order as
aforesaid, the concerned Collectorate shall implement the order in such
manner and within such period as may be specified by the Board in the order.
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