(1) Every appellant may appear before the Central Government in person or through his authorised representative.
(2) An appellant may, by writing, authorise -
(i) an advocate, or
(ii) a chartered accountant, or
(iii) a cost and works accountant, or
(iv) a company secretary, having prescribed qualifications under clause (45) of section 2 of the Companies Act, 1956 (1 of 1956), to function as an authorised representative of such party.
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