https://www.taxtmi.com/caselaws?id=74782 An authorised consultant appearing for parties before the Tribunal may make submissions, including a plea of guilt, in the same manner as an advocate in a quasi-judicial proceeding, and such a statement can bind the applicant when recorded in open court and relied on with other supporting material. The text further states that allowing a party to repudiate an authorised concession after an adverse result would undermine finality in adjudication. On that basis, the matter was treated as raising no referable question of law, and the reference applications were rejected. en-us Wed, 09 Mar 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74782 An authorised consultant appearing for parties before the Tribunal may make submissions, including a plea of guilt, in the same manner as an advocate in a quasi-judicial proceeding, and such a statement can bind the applicant when recorded in open court and relied on with other supporting material. The text further states that allowing a party to repudiate an authorised concession after an adverse result would undermine finality in adjudication. On that basis, the matter was treated as raising no referable question of law, and the reference applications were rejected. Case-Laws Central Excise Wed, 09 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74782