Faceless electronic appeals: centralized e-appeal process mandates digital communication, automated allocation, and remote hearings. The Scheme creates a centralized electronic appellate framework through a National Faceless Appeal Centre, Regional Centres and appeal units; all communications, filings and notices are exclusively electronic and authenticated digitally. NFAC allocates appeals via an automated system; appeal units handle admission, additional grounds and evidence, inquiries, draft orders, recommendations for penalty and rectification, and must record reasons in writing. Draft orders undergo NFAC risk-based examination and inter-unit review before finalization; NFAC communicates final orders and initiates required actions. Personal appearance is barred, with approved video conferencing in limited circumstances.