1992 (9) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench, Bombay (hereinafter referred to as the CEGAT). This order was made by the CEGAT in an appeal filed by the writ petitioners overruling their objection relating to the request of prosecuting agency being represented by an authorised representative i.e. Advocate in the adjudication proceedings before the Colle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and Salt Act, 1944, a person who is entitled or required to appear before the Central Excise Officer is permitted to appear by an authorised representative. There is no indication in this section permitting the Collector who has issued the show cause notice to allow the department to be represented by an authorised representative. In view of this statutory provision, Counsel urged that overrulin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s complicated questions relating to suppression and fraud are the subject matter of show cause notice and having regard to the facts and circumstances of the case, the Collector, who issued the show cause notice thought it fit that the Department be represented by an authorised representative. He also urged that no prejudice is caused to the petitioners. Petitioners are represented by Advocates. I....