Procedure regarding alternate dispute resolution

Government of Pakistan Central Board of Revenue *** Islamabad, the 2nd November, 2004. NOTIFICATION (Central Excise) 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:- In the aforesaid Rules, after rule 96ZZQ, the following new rule shall be inserted, namely:- “96ZZR. Procedure regarding alternate dispute resolution.-(1) Any aggrieved person interested in resolution of any dispute under sub-section (1) of section 36D of the Act may submit a written application for alternate dispute resolution to the Board, stating the following, namely:- (a) the Collectorate of Central Excise with whom a dispute has arisen; (b) the particulars of the case; (c) the grounds on the basis of which resolution of the dispute is being sought by the applicant duly supported with relevant documents; (d) the extent or the amount of central excise duty, additional duty and penalties etc., which the applicant agrees to pay, if any; (e) details of amount already paid, if any; (f) the particulars of person who will represent the applicant; and (g) the applicant shall, if required, pay the remuneration of the members, other than a public servant, of the committee to the extent and in the manner specified by the Chairman of the committee as laid down in these rule. (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: Provided that the Board may notify constitution of such committee or committees in each Collectorate as a standing arrangement for resolution of disputes under this rule and the aggrieved person may make a direct reference to concerned Collectorate for resolution of the dispute under the rule with a copy to the Board. (3) The Board may appoint one of the members of the committee, other than a public servant, to be its Chairman. (4) The Board may specify the time within which the committee shall be required to submit its report to the Board: Provided that the time so specified may, if requested by the Chairman of the committee for reasons to be recorded in the request, be extended by the Board to such extent and subject to such conditions and limitations as it may deem appropriate. (5) The applicant shall pay members of the committee, other than public servants, remuneration covering traveling allowance and daily allowance. (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. (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:- (a) to decide about the place of sitting of the committee; (b) to specify date and time for conducting proceedings by the committee; (c) to supervise the proceedings of the committee; (d) to issue notices by courier, registered post or electronic mail to the applicant; (e) to requisition and produce relevant records or witnesses from the Collectorate or other concerned quarters; (f) to ensure attendance for hearings either in person or through an advocate, authorized representative or a tax consultant; (g) to co-opt any other technical, professional, or legal expert or specialist or tax consultant; (h) to consolidate recommendations of the committee and submission of the conclusive report to the Board; and (i) for any other matter covered under these rules. (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. (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. (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. (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. (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. (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. 14) In case the person is not satisfied with the orders of the Board, issued under this rule, he may file an appeal in the manner specified in sub-section (6) of section 36D of the Act. [C.No.1(22)-CEB/94] (Aamer Amin Bhatti) Secretary (CET)