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    <description>Where a non legal practitioner is found guilty of misconduct in connection with proceedings, the Principal Commissioner of Central Excise or Commissioner of Central Excise having jurisdiction in those proceedings shall be the authority for the purposes of clause (b) of sub section (5) of section 35Q of the Act; this designation was substituted by the 2014 notification.</description>
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      <description>Where a non legal practitioner is found guilty of misconduct in connection with proceedings, the Principal Commissioner of Central Excise or Commissioner of Central Excise having jurisdiction in those proceedings shall be the authority for the purposes of clause (b) of sub section (5) of section 35Q of the Act; this designation was substituted by the 2014 notification.</description>
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