Award by the Ombudsman

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.... an award after allowing the parties a reasonable opportunity to present their case. He shall be guided by the evidence placed before him by the parties, the principles of Customs, Central Excise and Service Tax law and practice, directions, circulars, instructions and guidelines issued by the Central Board of Excise and Customs or the Central Government from time to time and such other factors wh....

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....d is to be communicated as detailed in clause 13.4. III. A copy of the 'award' shall be sent to the complainant and the Customs, Central Excise and Service Tax Authority complained against. IV. The 'award' shall be binding on the concerned Customs, Central Excise and Service Tax office as well as on the complainant provided that an award shall not be binding on the Customs, Cen....