Section 13 in Central Excise (Appeals) Rules, 2001
13. Authority under section 35Q(5)(b) of the Act.-
The Commissioner of Central Excise 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.AppendixForm No. EA-1(see Rule 3)Form Of Appeal To The Commissioner (Appeals) Under Section 35 of The Act
