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Indirect Tax Laws

Notes day, and any matter arising out of or connected with such proceeding and which is so pending
shall continue to be dealt with by the Board or the Commissioner of Central Excise, as the case
may be, as if the said section had not been substituted.
(4) Any person who immediately before the appointed day was authorised to appear in any
appeal or proceeding transferred under sub-section (1) or sub-section (2) shall, notwithstanding
anything contained in section 35Q, have the right to appear before the Appellate Tribunal in
relation to such appeal or proceeding.

Task Discuss about Section 35 N.

4.20 SECTION 35Q. Appearance by authorised representative

(1) Any person who is entitled or required to appear before a Central Excise Officer or the
Appellate Tribunal in connection with any proceedings under this Act, otherwise than when
required under this Act to appear personally for examination on oath or affirmation, may,
subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this section, “authorized representative” means a person authorised by
the person referred to in sub-section (1) to appear on his behalf, being —
(a) his relative or regular employee; or
(b) any legal practitioner who is entitled to practise in any civil court in India; or
(c) any person who has acquired such qualifications as the Central Government may prescribe
for this purpose.
(3) Notwithstanding anything contained in this section, no person who was a member of the
Indian Customs and Central Excise Service — Group A and has retired or resigned from such
Service after having served for not less than three years in any capacity in that Service, shall be
entitled to appear as an authorised representative in any proceedings before a Central Excise
Officer for a period of two years from the date of his retirement or resignation, as the case may
be.
(4) No person, —
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceeding under this Act, the Customs
Act, 1962 (52 of 1962) or the Gold (Control) Act, 1968 (45 of 1968); or
(c ) who has become an insolvent, shall be qualified to represent any person under sub-section
(1), for all times in the case of a person referred to in clause (a), and for such time as the
Commissioner of Central Excise or the competent authority under the Customs Act, 1962 or the
Gold (Control) Act, 1968, as the case may be, may, by order, determine in the case of a person
referred to in clause (b), and for the period during which the insolvency continues in the case of
a person referred to in clause (c).
(5) If any person, —
(a) who is a legal practitioner, is found guilty of misconduct in his professional capacity by any
authority entitled to institute proceedings against him, an order passed by that authority shall
have effect in relation to his right to appear before a Central Excise Officer or the Appellate
Tribunal as it has in relation to his right to practise as a legal practitioner;

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