https://www.taxtmi.com/acts?id=64 Section 35Q allows appearance by an authorised representative before Central Excise authorities, defining authorised representatives to include relatives, regular employees, legal practitioners, and government prescribed qualified persons. It imposes a post service restriction on certain retired Group A officers and disqualifies persons dismissed from government service, convicted of related offences, or insolvent from representing others, subject to temporal limits set by competent authorities. Misconduct findings can eliminate representation rights, and any disqualification order requires a reasonable opportunity to be heard, an appeal to the Board within one month, and suspension of effect pending the appeal period or its disposal. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 14:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=64 Section 35Q allows appearance by an authorised representative before Central Excise authorities, defining authorised representatives to include relatives, regular employees, legal practitioners, and government prescribed qualified persons. It imposes a post service restriction on certain retired Group A officers and disqualifies persons dismissed from government service, convicted of related offences, or insolvent from representing others, subject to temporal limits set by competent authorities. Misconduct findings can eliminate representation rights, and any disqualification order requires a reasonable opportunity to be heard, an appeal to the Board within one month, and suspension of effect pending the appeal period or its disposal. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=64