Section 2(d) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(d)"authorized representative" -(i)in relation to an applicant means an authorized representative as defined in sub-section (2) of section 146A of the Customs Act Of sub-section (2) of section 35Q of the Central Excise Act or referred to in sub-section (5) of section 96D of the Service Tax Provisions, as the case may be;(A)authorized in writing by the Commissioner to act as an authorized representative; or(B)appointed by the Central Government as authorized representative or authorized by the Central Board of Excise and Customs to appear, plead and act for the Commissioner in any proceeding before the Authority;(ii)in relation to a Commissioner, means a person -
