Section 21 in The Customs And Excise Revenues Appellate Tribunal Act, 1986
21. Right of applicant to take assistance of legal practitioner and Government to appoint representing officers.
(1)A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of a legal practitioner of his choice to present his case before the Appellate Tribunal.(2)The Central Government may authorise one or more legal practitioners or any of its officers to act as presenting officer and any person so authorised by it may present its case with respect to any appeal before the Appellate Tribunal.
