Section 6 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
6. Signing of notices, etc.
(1)Every requisition, direction, letter, authorization, or notice to be issued on behalf of the Authority, shall be signed by the Secretary or by any other officer authorized by him.(2)Nothing contained in sub-regulation (1) shall apply to any direction which the Authority may issue to an applicant or a Commissioner or an authorized representative present during the course of the hearing.
