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Unit 4: Various Authorities under Excise Law

(b) who is not a legal practitioner, is found guilty of misconduct in connection with any Notes
proceedings under this Act by the prescribed authority, the prescribed authority may direct that
he shall thenceforth be disqualified to represent any person under sub-section (1).
(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall
be subject to the following conditions, namely:—
(a) no such order or direction shall be made in respect of any person unless he has been given a
reasonable opportunity of being heard;
(b) any person against whom any such order or direction is made may, within one month of the
making of the order or direction, appeal to the Board to have the order or direction cancelled;
and

(c) no such order or direction shall take effect until the expiration of one month from the making
thereof, or, where an appeal has been preferred, until the disposal of the appeal.

Notes 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,

4.21 SECTION 35R. Appeal not to be filed in certain cases

(1) The Central Board of Excise and Customs may, from time to time, issue orders or instructions
or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the
filing of appeal, application, revision or reference by the Central Excise Officer under the
provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1),
the Central Excise Officer has not filed an appeal, application, revision or reference against any
decision or order passed under the provisions of this Act, it shall not preclude such Central
Excise Officer from filing appeal, application, revision or reference in any other case involving
the same or similar issues or questions of law.

(3) Notwithstanding the fact that no appeal, application, revision or reference has been filed by
the Central Excise Officer pursuant to the orders or instructions or directions issued under sub-
section (1), no person, being a party in appeal, application, revision or reference shall contend
that the Central Excise Officer has acquiesced in the decision on the disputed issue by not filing
appeal, application, revision or reference.
(4) The Appellate Tribunal or court hearing such appeal, application, revision or reference shall
have regard to the circumstances under which appeal, application, revision or reference was not
filed by the Central Excise Officer in pursuance of the orders or instructions or directions issued
under sub-section (1).
(5) Every order or instruction or direction issued by the Central Board of Excise and Customs on
or after the 20th day of October, 2010, but before the date on which the Finance Bill, 2011 receives
the assent of the President, fixing monetary limits for filing of appeal, application, revision or
reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-
sections (2), (3) and (4) shall apply accordingly

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