Section 23(3) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(3)Such notice to the applicant shall be in writing -(a)informing him of the grounds on which it is proposed to declare the advance ruling as void ab initio;(b)enclosing copies of the documents, if any, sought to be relied upon;(c)giving an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds for declaring the advance ruling void ab initio; and(d)giving a reasonable opportunity of being heard in person or through an authorized representative in the matter.
