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2007 (7) TMI 526
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.... JJ. REPRESENTED BY : Shri S.M. Tata, SDR, for the Appellant. Shri P.C. Jain, Advocate, for the Respondent. [Order per : P.K. Das, Member (J)]. - A preliminary objection raised by the learned SDR on behalf of the revenue is that the learned advocate Shri P.C. Jain, appearing on behalf of the appellant is a retired Member of this Tribunal and therefore he is not entitled to appear....
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....at pre-existing substantive vested right to appear as "Authorised Representative" as provided under Section 146A of Customs Act, 1962 cannot be taken away except by amendment of the provisions made retrospective by express words or necessary intendment in the said Section. He relied on the Supreme Court decision in the case of Hoosein Kasam Dada (India) Limited v. State of M.P. and Other - 1983 (1....
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....1)(b) of the Customs Act, 1962, so as to mean, the Customs, Excise and Service Tax Appellate Tribunal, constituted under Section 129 of the Act. It is, therefore, obvious that, on ceasing to hold office no President, Vice-President or any other Member can appear, act or plead before the Appellate Tribunal anywhere in India where the Benches of the Appellate Tribunal function, since the provisions ....