Rule 28B - Change of authorised representative - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE [28B. Change of authorised representative. — (1) In case an appellant/respondent changes the person authorised to represent him after the filing of the appeal or application then the fact of such a change may be indicated by way of a memorandum addressed to the tribunal or an endorsement or Vakalatanama or document of authorisation and upon such communication or endorsement the bench may not insist on filing of a no-objection certificate from the previous authorised representative except where in the opinion of the bench it was called for in a given case.