Section 23(1) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(1)Where it is brought to the notice of the Authority on a representation made by the Commissioner or otherwise that an advance ruling pronounced by it has been obtained by the applicant by fraud or misrepresentation of facts the matter shall be examined by the Authority and any such representation shall be supported by on affidavit duly attested and accompanied with attested copies of documents relied upon.
