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of <h1>Indirect Tax Ombudsman Guidelines 2011: Summary Proceedings for Efficient Grievance Redressal in Excise and Indirect Taxes</h1> The Indirect Tax Ombudsman Guidelines, 2011, specify that proceedings before the Ombudsman are summary in nature. The Ombudsman is not required to adhere to formal legal rules of evidence and may adopt any procedure deemed fair and appropriate. This approach aims to facilitate the efficient and effective redressal of grievances related to central excise and other indirect taxes.
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