https://www.taxtmi.com/caselaws?id=81471 Mere observations recorded in a personal hearing do not amount to an appealable quasi-judicial order because they do not finally determine rights or liabilities; any challenge lies only against a final adjudicatory decision. The Tribunal therefore treated the proceeding as interlocutory and held that an appeal and stay application were not maintainable on that material alone. It also clarified that where an advocate on record has already filed a vakalatnama and appears, a senior advocate may assist without separate client authorisation, since such appearance is governed by the Advocates Act and Bar Council of India Rules. en-us Tue, 27 Nov 1990 00:00:00 +0530 Sat, 25 Jun 2011 14:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81471 Mere observations recorded in a personal hearing do not amount to an appealable quasi-judicial order because they do not finally determine rights or liabilities; any challenge lies only against a final adjudicatory decision. The Tribunal therefore treated the proceeding as interlocutory and held that an appeal and stay application were not maintainable on that material alone. It also clarified that where an advocate on record has already filed a vakalatnama and appears, a senior advocate may assist without separate client authorisation, since such appearance is governed by the Advocates Act and Bar Council of India Rules. Case-Laws Central Excise Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81471