Section 9(9) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(9)In a case where the Authority considers that prima facie the application is liable for rejection a notice shall be issued to the applicant indicating the reasons therefor together with the comments, if any, of concerned Commissioner giving an opportunity to the applicant of being heard in person or through an authorized representative and a copy of the notice shall be endorsed to the concerned Commissioner.
