9911796707
TMI Blog1990 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : R. Jayaraman, Member (T)]. This day stay application as well as the appeal were taken up for hearing. 2. Heard both the sides. 3. We find that the present application as well as the appeal have been directed against a record of personal hearing, which Shri Hidayatullah, the ld. advocate claimed that it is a decision of the Collector in the adjudication proceedings ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority is appealable. In view of the fact that the case is a complicated one involving a demand of more than a crore of rupees, the assessee is entitled to the assistance of a senior counsel. He also referred to the provision of the Advocates Act, Sec. 16(3) thereof and also Part VI Chpt. I of the Bar Counsel of India Rules to show that the senior advocate was not entitled to appeal without an ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has reservations about the maintainability of appeal itself. 5. After hearing both the sides, we find that the appeal as well as the stay application are against certain observations made by the Collector in the record of personal hearing, which has been recorded in the context of the adjudication proceedings. There is no specific order or decision communicated to the appellants stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edence by treating this as an appeal against a quasi-judicial decision or order. All the same, we would like to record certain observations for avoiding passing of any ex parte order by the adjudicating authority holding that Sr. Counsel can appear only under an authorisation from the client. When the advocate on record has filed a Vakalatnama and he is also present during the hearing, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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