Rights of a party to appear before the Bench.

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..... whole-time practice or a practising chartered accountant or practising cost and works accountant, to function as a representative of such party. A company may appoint and authorise its director or company secretary to appear, in its behalf, in any proceeding before the Bench. The Central Government, the Regional Director or the Registrar may authorise an officer to appear in its behalf.] .....

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