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Issues Involved:
1. Whether an advocate who has not filed his Vakalatnama can appear before the Bench and argue the case of the appellant. Detailed Analysis: 1. Filing of Vakalatnama by Advocates: The primary issue in this judgment revolves around whether an advocate, who has not filed a Vakalatnama, is permitted to appear and argue before the Tribunal. The appellant-company had filed appeals with a Vakalatnama in the name of one advocate (Shri B.N. Pal), but another advocate (Shri R.K. Chowdhury) sought to argue the case without having filed a Vakalatnama. 2. Legal Provisions and Arguments: - Section 146A of the Customs Act, 1962: This section allows an authorized representative, including any legal practitioner entitled to practice in any Civil Court in India, to appear before the Tribunal. Shri R.K. Chowdhury argued that this provision authorized him to appear and argue the case. - Order No. F. 22(1)/2004-Judl.: Shri Chowdhury cited this order, which authorized him as a Senior Counsel for conducting Central Government litigation before the Calcutta High Court, arguing that it should permit him to argue before the Tribunal without filing a Vakalatnama. - Rules of the Calcutta Bar Library Club: He also mentioned that as per the rules of the Calcutta Bar Library Club, he could not file a Vakalatnama in a Court. 3. Tribunal's Procedure Rules: - Rule 13 of the CESTAT (Procedure) Rules, 1982: This rule mandates that any legal practitioner appearing before the Tribunal must append a document authorizing their representation to the Memorandum of Appeal, specifically a Vakalatnama in the case of advocates. The Tribunal emphasized that this rule is obligatory and uses the term "shall," indicating its mandatory nature. 4. Distinction Between Senior Advocates and Other Advocates: - Senior Advocates: Under the Advocates Act, 1961, and the Supreme Court Rules, Senior Advocates are prohibited from filing a Vakalatnama. However, Shri Chowdhury admitted he was not a Senior Advocate under these provisions. - Other Advocates: The Tribunal clarified that other advocates must comply with Rule 13 of the CESTAT Procedure Rules, 1982, and file a Vakalatnama to appear and argue cases. 5. Applicability of Other Legal Provisions: - Sections 16, 29, and 30 of the Advocates Act, 1961: These sections classify advocates and entitle them to practice law but do not override the specific procedural requirements set by the Tribunal. - Order III, Rule 5 of CPC: This provision, which allows a pleader engaged by another pleader to plead without filing a Vakalatnama, was deemed inapplicable to the Tribunal's proceedings as per Section 129C(7) of the Customs Act, 1962. 6. Tribunal's Conclusion: The Tribunal concluded that Shri R.K. Chowdhury, not being a designated Senior Advocate, must file a Vakalatnama to argue on behalf of the appellant-company. The Tribunal also referenced a similar view taken by the Larger Bench in the case of Bhillwara Spinners Ltd. v. Collector of Central Excise. Pronouncement: The Tribunal pronounced that Shri R.K. Chowdhury must file a Vakalatnama to appear and argue before the Tribunal, reaffirming the mandatory nature of Rule 13 of the CESTAT Procedure Rules, 1982.
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