"The case before the CESTAT can be represented by any one." Do you agree? If not, then state who is allowed to represent the case. Can a Company Secretary represent such case?

Accordingly, the statement i.e. "The case before the CESTAT can be represented by any one" is not correct. Section 35Q prescribes that any party to a dispute may otherwise than when required by the Tribunal to attend personally for examination on oath, can appear through an authorised representative who may be: his relative or regular employee; or Custom House Agent; or any legal practitioner who is entitled to practice in any civil court; or any person who has acquired such qualifications as the Central Government may prescribe by Rules made in this behalf. The Central Government has prescribed the qualifications under Rule 12 of the Central Excise (Appeals) Rules, 2001. Yes, a Company Secretary who has obtained a Certificate of Practice under Section 6 of the Company Secretaries Act, 1980 is allowed to represent the case before CESTAT.