Eximkey India DGFT, Customs, Excise, Export Import policy, Foreign Trade Policy and export import data.

Excise Acts, Rules & Regulation CENTRAL EXCISE RULES, 1944 RULE 232C

RULE 232C. Authority under section 35Q(5)(b).-

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.

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