Section 12 in Authority for Advance Rulings (Procedure) Rules, 2003
12. Date and place of hearing to be notified.-
(1)Where an application under sub section (1) of Section 28H of the said Customs Act or sub section (1) of Section 23C of said Central Excise Act is received from an applicant and there is no Commissioner designated as per the provisions of the Act and the rules and procedure made thereunder, a copy of the application and enclosures there to shall be forwarded to the Board calling upon it to specify or designate, within a period of two weeks, the Commissioner for the purposes of the application, failing which the application may be decided without hearing the Commissioner.(2)On receipt of an application under sub section (1) of Section 28H of the said Customs Actor sub section (1) of Section 23C of the said Central Excise Act in respect of which a Commissioner has been designated as per the provisions of such Acts and the rules and procedure made thereunder, the authority shall notify the date and place hearing of the application forwarded a copy of the application to the Commissioner calling upon him to furnish the relevant records of the case along with his comments, if any, on the contains of the application and nominate his authorised representative if he desired to be heard.
