Section 26 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
26. Authentication and communication of orders/advance rulings.
(1)Every order/advance ruling of the Authority shall be duly signed by the Chairperson and the Members of the Authority pronouncing the order/advance ruling and bear the official seal of the Authority.(2)A certified copy each of order/advance ruling of the Authority shall be communicated to the applicant and the Commissioner under the signature of the Secretary or another officer of the Authority authorized by the Secretary in this behalf and bear the official seat of the Authority.
