Rule 13 - Authority under section 35Q (5) (b) of the Act - Central Excise (Appeals) Rules, 2001

13. Authority under section 35Q (5) (b) of the Act .- The 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of section 35Q of the Act. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.