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<h1>Rule 14 allows reps to file memo of appearance with later submission; misconduct leads to actions under Section 35Q(5).</h1> Rule 14 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 allows an authorized representative, known to the court, to file a memo of appearance with an undertaking to submit the necessary authorization document later if unable to do so immediately. The Bench may grant discretion on the time allowed for this submission. Failure to comply with the Bench's directions may result in withholding orders or denying future privileges. Misrepresentation under this rule is considered misconduct and may lead to actions similar to those in Section 35Q(5) of the Central Excise Act, 1944.