Section 22(2) in Authority for Advance Rulings (Procedure) Rules, 2003
(2)On receipt of such representation a notice shall be issued to the applicant along with a copy of the representation for rebuttal and a reasonable opportunity shall be allowed to the applicant and the Commissioner for being heard before passing an order under sub section (2) of section 28 1 of the said Customs Act or sub section (2) of section 23D of the said Central Excise Act, as the case may be.
