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of <h1>Authorized Reps Can Submit Docs Later Under Rule 14, Misconduct May Trigger Section 35Q(5) Action</h1> Rule 14 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, allows an authorized representative to submit authorization documents at a later stage if immediate filing is not possible, subject to the Bench's satisfaction. The representative must provide a memo of appearance and an undertaking to file the required documents within a timeframe set by the Bench. Failure to comply may result in the Bench withholding orders or staying operations and denying future leniency. Misrepresentation under this rule is considered misconduct and may lead to actions as per Section 35Q(5) of the Central Excise Act, 1944.
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