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Union of India - Section

Section 5 in The Central Excise Act, 1944

(5)On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative.Explanation. For the purposes of this sub-section, authorised representative shall have the meaning assigned to it in sub-section (2) of Section 35-Q.