Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise". — THE CENTRAL EXCISE ACT, 1944

2 . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise". in relation to his right to appear before a Central Excise Officer or the Appellate Tribunal as it has in relation to his right to practise as a legal practitioner; (b) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this Act by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent any person under sub-section (1). (6) Any order or direction under clause (d) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely:— (a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; (b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and (c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.

Section 2