-Q. Appearance by authorised representative. (1) Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.

(2)

For the purposes of this section, authorised representative means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being

(3)

Notwithstanding anything contained in this section, no person who was a member of the Indian Customs and Central Excise Service Group A and has retired or resigned from such Service after having served for not less than three years in any capacity in that Service, shall be entitled to appear as an authorised representative in any proceedings before a Central Excise Officer for a period of two years from the date of his retirement or resignation, as the case may be.

(4)

No person,

(5)

If any person,

(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: