https://www.taxtmi.com/caselaws?id=122696 The Tribunal upheld the preliminary objection raised by the revenue regarding the appearance of a retired Member of the Tribunal before the Appellate Tribunal, citing Section 129(6) of the Customs Act, 1962. The appellant's argument that the provision does not apply retrospectively was rejected. The Tribunal relied on a previous decision stating that no former officeholders can appear before the Tribunal, leading to the direction for the appellant to engage an Authorized person under Section 146A, excluding retired Members. Further proceedings were scheduled for a month later. en-us Thu, 26 Jul 2007 00:00:00 +0530 Wed, 10 Apr 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122696 The Tribunal upheld the preliminary objection raised by the revenue regarding the appearance of a retired Member of the Tribunal before the Appellate Tribunal, citing Section 129(6) of the Customs Act, 1962. The appellant's argument that the provision does not apply retrospectively was rejected. The Tribunal relied on a previous decision stating that no former officeholders can appear before the Tribunal, leading to the direction for the appellant to engage an Authorized person under Section 146A, excluding retired Members. Further proceedings were scheduled for a month later. Case-Laws Central Excise Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122696