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of <h1>Non-Legal Practitioners Found Guilty of Misconduct in Excise Cases Face Action Under Section 35Q(5)(b) and Rule 13.</h1> The Principal Commissioner or Commissioner of Central Excise, depending on jurisdiction, serves as the authority under section 35Q(5)(b) of the Act. This authority is responsible for proceedings where an individual, who is not a legal practitioner, is found guilty of misconduct under the Act. This provision is outlined in Rule 13 of the Central Excise (Appeal) Rules, 2001, and was updated by a notification in 2014.
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