Para 12 - Settlement of complaints by agreement - Indirect Tax Ombudsman Guidelines, 2011

12 . Settlement of complaints by agreement I. As soon as it may be practicable so to do, the Ombudsman shall cause a notice of the receipt of any complaint along with a copy of the complaint to be sent to the Customs, Central Excise and Service Tax Authority Complained Against and endeavour to promote a settlement of the complaint by agreement between the complainant and such authority through conciliation or mediation; II. For the purpose of promoting a settlement of the complaint, the Ombudsman may follow such procedure as he may consider appropriate.