Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Authorised representative appearance permitted with defined qualifications, disqualification grounds, and procedural safeguards for orders. Section 35Q allows appearance by an authorised representative before Central Excise authorities, defining authorised representatives to include relatives, regular employees, legal practitioners, and government prescribed qualified persons. It imposes a post service restriction on certain retired Group A officers and disqualifies persons dismissed from government service, convicted of related offences, or insolvent from representing others, subject to temporal limits set by competent authorities. Misconduct findings can eliminate representation rights, and any disqualification order requires a reasonable opportunity to be heard, an appeal to the Board within one month, and suspension of effect pending the appeal period or its disposal.
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.
Authorised representative appearance permitted with defined qualifications, disqualification grounds, and procedural safeguards for orders.
Section 35Q allows appearance by an authorised representative before Central Excise authorities, defining authorised representatives to include relatives, regular employees, legal practitioners, and government prescribed qualified persons. It imposes a post service restriction on certain retired Group A officers and disqualifies persons dismissed from government service, convicted of related offences, or insolvent from representing others, subject to temporal limits set by competent authorities. Misconduct findings can eliminate representation rights, and any disqualification order requires a reasonable opportunity to be heard, an appeal to the Board within one month, and suspension of effect pending the appeal period or its disposal.
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