Authority under section 35Q assigns the Principal Commissioner or Commissioner as authority when a non legal practitioner is guilty of misconduct. Where a non legal practitioner is found guilty of misconduct in connection with proceedings, the Principal Commissioner of Central Excise or Commissioner of Central Excise having jurisdiction in those proceedings shall be the authority for the purposes of clause (b) of sub section (5) of section 35Q of the Act; this designation was substituted by the 2014 notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authority under section 35Q assigns the Principal Commissioner or Commissioner as authority when a non legal practitioner is guilty of misconduct.
Where a non legal practitioner is found guilty of misconduct in connection with proceedings, the Principal Commissioner of Central Excise or Commissioner of Central Excise having jurisdiction in those proceedings shall be the authority for the purposes of clause (b) of sub section (5) of section 35Q of the Act; this designation was substituted by the 2014 notification.
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