TaxTMI 
TaxTMI 
TaxTMI 
In the CBEC, it is an open scene that the very senior officers after their retirement from service, take up career as Consultants and they inter-alia appear /represent for their clients before the Quasi-Judicial authorities during the Personal Hearings. There are very embarassing situations where the Senior Officers at the level of Member CBEC appearing not only before Commissioner (Appeals) and even before the Divisional AC/DC !!.
The relevant provisions which govern the Appearence by authorised representative is contained in section 35Q of the Central Excise Act, 1944. We can find that there is no embargo on the Senior Officers in appearing before the officers of equal or subordinate in their rank .
The corresponding provisions applicable for those practising as Lawyers would be worth reading.
The Rule 7 in Chapter III of the Bar Council of India Rules, 2007 reads as follows ---
'An officer after his retirement or otherwise ceasing to be in service for any reasons,if enrolled as an Advocate shall not practice in any of the Judicial,Administrative courts/ Tribunals/Authorities ,which are presided by an officer equivalent to or lower to the post ,which such officer last held'.
Since justice must not only be done but also appear to be so done,in the Departmental proceedings as well, it is high time that a similar clause is inserted in the relevant section 35Q of CEA,1944./section 146 A of the Customs Act,1962. Let us hope that the next Budget, 2013 would bring such an amendment in all fairness.
TAIL PIECE: It will be inetersting to note that till the famous decision of apex court in the case NK Bajpai Vs UOI, 2012 (3) TMI 200 - SUPREME COURT OF INDIA, the Retd Members of CESTAT used to appear before the CESTAT. The section 129(6) was inserted after this decision, thus stopping it once for all.