TaxTMI 
TaxTMI 
Authorizing officers of the Zone to appear before CESTAT Bench
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.... and Director General under the Central Board of Excise and Customs 2. Chief Commissioner (AR)/ Additional Commissioner (AR)/ Asstt. Commissioner(AR), CESTAT 3. All Principal Commissioners/ Commissioners of Customs, Central Excise & Service Tax/ Directorate of Legal Affairs 4. [email protected] Sub: Authorizing officers of the Zone to appear before CESTAT Bench A reference ha....
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....ion(1) of section 146A of the Customs Act, or, as the case may be, sub-section (1) of section 35Q of the Central Excises Act or sub-section (1) of section 101A of the Gold (Control) Act, to appear on his behalf in such proceedings; or (ii) a person duly appointed [by the Central Government or by an officer duly authorised in this behalf] as authorised representative to appear, plead and act for ....
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....ion 83 of Finance Act, 1994) and similar sub-section (2) of Section 146A of Customs Act, 1962 reads as under: "(2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being - (a) his relative or regular employee; or shall be qualified to represent any person under sub-sect....
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....Further in terms of clause(ii)of rule2(c) of the CESTAT Procedures Rules, 1982, a person duly appointed [by the Central Government or by an officer duly authorised in this behalf] as authorised representative to appear, plead and act for the[Commissioner] or Administrator, in adjudication as well as appeal proceedings. 4. In view of above, Chief Commissioners are already empowered under the provi....