Representation before Appellate Tribunal: Initiating Officer and other parties can appoint authorised representatives, with government-authorised presenting officers. Amendment extends the right to appear or be represented before the Appellate Tribunal to any party, expressly including the Initiating Officer, and revises the Explanation to define authorised representatives: for the Initiating Officer, a person authorised by the Central Government; for other parties, a person authorised by the party, while substituting the term 'the party' for 'the appellant'.
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Provisions expressly mentioned in the judgment/order text.
Representation before Appellate Tribunal: Initiating Officer and other parties can appoint authorised representatives, with government-authorised presenting officers.
Amendment extends the right to appear or be represented before the Appellate Tribunal to any party, expressly including the Initiating Officer, and revises the Explanation to define authorised representatives: for the Initiating Officer, a person authorised by the Central Government; for other parties, a person authorised by the party, while substituting the term "the party" for "the appellant".
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