Rule 14 - Filing of authorisation at a later stage. - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 14. Filing of authorisation at a later stage. __ (1) Subject to satisfaction of the Bench, in cases, where an authorised representative known to the Court has been engaged but is unable to file immediately the document authorising him to appear and plead along with the appeal or application for any reason, he may file memo of appearance along with an undertaking to file duly executed vakalatnama or document of authorisation during such time as the Bench may in its discretion allow. (2) In case the direction of the Bench (including extended time, if any) is not followed, the Bench may in its discretion withhold the issue of the order or stay its operation till the compliance is duly made and/or refrain from extending the facility in future. (3) Any mis-representation for the purpose of this Rule will be considered as a misconduct and may invite the same action in the same way as indicated in Section 35Q(5) of the Central Excise Act, 1944.