9. Rights of Appellant to appear before the Central Government.- (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 qualification under clause (45) of section 2 of the Companies Act, 1956 (1 of 1956) to function as authorised representative of such party.

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