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        Central Excise

        Para 11 - Proceedings to be summary in nature

        Indirect Tax Ombudsman Guidelines, 2011
        Chapter IV
        PROCEDURE FOR REDRESSAL OF GRIEVANCE

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        Summary proceedings permit the Ombudsman to adopt fair, flexible procedures not bound by formal rules of evidence for grievance redressal. The Ombudsman's proceedings are summary in nature, with the Ombudsman not bound by formal rules of evidence and empowered to adopt any procedure deemed fair and proper to ensure flexible and expeditious grievance redressal.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Summary proceedings permit the Ombudsman to adopt fair, flexible procedures not bound by formal rules of evidence for grievance redressal.

                                The Ombudsman's proceedings are summary in nature, with the Ombudsman not bound by formal rules of evidence and empowered to adopt any procedure deemed fair and proper to ensure flexible and expeditious grievance redressal.


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