Section 13 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
13. Authorization to be filed.
(1)An authorized representative appearing for the applicant/Commissioner shall before the commencement of the hearing, file before the Secretary, a document authorizing him to appear for the applicant/Commissioner.(2)Every authorized representative appearing on behalf of the applicant/Commissioner shall notify to the Secretary the address of his office, before the commencement of the hearing.(3)Any change of an authorized representative shall be intimated by the concerned party to the Secretary as well as to the other party to the application.(4)No person other than an applicant or the concerned Commissioner or their authorized representative, shall be heard in person save by special leave of the Authority.
