Right to representation allows parties to appear personally or through authorised representatives before the appellate tribunal. Section 48 grants parties, including the Initiating Officer, the right to appear personally or through an authorised representative before the Appellate Tribunal and allows the Central Government to authorise presenting officers. The Explanation enumerates authorised representative categories: persons authorised in writing by the party (including relatives or regular employees), officers of scheduled banks with regular dealings, civil court legal practitioners, holders of Board-recognised accountancy qualifications, and persons with Board-prescribed educational qualifications.