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Para 2 - Rules - PRELIMINARY - INDIRECT TAX OMBUDSMAN GUIDELINES, 2011 - Para 2 - 2 . I. 'authorized representative' means a person duly appointed and authorized by a complainant to act on his behalf and represent him in the proceedings under .....

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administrative grievance alleging deficiency in the working of the Customs, Central Excise and Service Tax Department as mentioned in clause 9 of the Guidelines. IV. 'guidelines' means the Indirect Tax Ombudsman Guidelines, 2011. V. 'Cus .....

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