(1) Every application under section 49-A for seeking clarification may be made by a registered dealer electronically or manually to the Authority in Form XXXX-A quadruplicate and shall be accompanied by a crossed cheque of five thousand rupees or crossed demand draft or pay order of a bank or a hard copy of payment made electronically through the web portal of the Excise and Taxation Department in support of having paid the fee in favour of the Excise & Taxation Commissioner.

(2) The Authority may at its discretion permit or require the applicant to submit such additional facts as may be felt necessary to enable it to proceed further in the matter. Where in the course of proceedings before the Authority, a fact is alleged which cannot be borne out by record, it shall be stated clearly and concisely and supported by an affidavit.

(3) Where on the date fixed for hearing or any other day in which the hearing may be fixed, the applicant does not appear in person or through an authorized agent, when called upon, the authority may decide the application ex-parte:

Provided that where an application has been decided ex-parte, the applicant, within thirty days of receipt of order, may apply for restoration of application and shall prove to the satisfaction of the Authority that there was sufficient cause for his non-appearance when the applicant was called upon for hearing, the Authority if satisfied may set-aside the ex-parte order and restore the application for fresh hearing. A copy of order made under this sub-rule shall be sent to the parties.

(4) Where the applicant dies or the business is wound up or amalgamated or succeeded to by any other person or otherwise comes to end, the application shall not abate and may be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee or successor, as the case may be, on an application made in this behalf.

(5) The applicant may withdraw application filed under section 49-A of the Act, at any time before passing of order by the Authority.