TMI BlogAuthorizing officers of the Zone to appear before CESTAT BenchX X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal 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@icegate.gov.in Sub: Authorizing officers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appointed [by the Central Government or by an officer duly authorised in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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-section (1) to appear on his behalf, being - (a) his relative or regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for the[Commissioner] or Administrator, in adjudication as well as app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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