Document authorising representative to be attached to the memorandum of appeal.

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....cise and Service Tax Appellate Tribunal (Procedure) Rules, 1982<br>RULE 13. Document authorising representative to be attached to the memorandum of appeal. — Where the parties to an appeal or appl....

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....s as to whether they are relatives or regular employees of the parties and the details of the relationship or employment or, in cases where they are not relatives or regu- lar employees, their qualifi....