Award by the Ombudsman

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....an may consider necessary, he may, subject to the proviso in para 9.1 ante, pass 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 a....

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....he complainant. (c)   Designation of the Customs, Central Excise and Service Tax Officer to whom the letter of acceptance of the award 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 ....