https://www.taxtmi.com/caselaws?id=81831 The Tribunal dismissed the appeal, ruling that the Collector can permit the Department's representation by an advocate in adjudication proceedings. Section 35Q applies broadly, allowing representation before a Central Excise Officer. The Tribunal emphasized the need for fairness and impartiality, rejecting the argument that the Collector acts as both prosecutor and adjudicator. Principles of natural justice mandate a fair hearing for both sides, permitting the Department's representation through an advocate if not expressly prohibited. The appeal against the interlocutory communication was deemed valid under Section 35B of the Central Excises Act. en-us Mon, 30 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81831 The Tribunal dismissed the appeal, ruling that the Collector can permit the Department's representation by an advocate in adjudication proceedings. Section 35Q applies broadly, allowing representation before a Central Excise Officer. The Tribunal emphasized the need for fairness and impartiality, rejecting the argument that the Collector acts as both prosecutor and adjudicator. Principles of natural justice mandate a fair hearing for both sides, permitting the Department's representation through an advocate if not expressly prohibited. The appeal against the interlocutory communication was deemed valid under Section 35B of the Central Excises Act. Case-Laws Central Excise Mon, 30 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81831