Authorizing officers of the Zone to appear before CESTAT Bench

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.... To,   1. All Principal Chief Commissioners/ Chief Commissioners 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. webmaster.cbec@i....

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....n relation to any proceedings before the Tribunal means, - (i) a person authorised by the person referred to in sub-section(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 appointe....

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.... And clause (a) of sub-section (2) of Section 35Q of the Central Excise Act, 1944 (as made applicable to service tax matters also under Section 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-....

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....146A of Customs Act, 1962 entrusts the appellant Commissioner to authorize his officer to plead before any Central Excise/ Customs Officer or CESTAT on his behalf. 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 fo....