Section 9(11) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(11)Where an application is allowed the comments of the concerned Commissioner and further material if any, shall accompany a copy of the order sent to the applicant drawing his attention to the statutory provisions that he has a right to be heard if he so desires, before pronouncement of advance ruling and the response of the applicant should reach the Authority within two weeks of receipt of the copy of the order.
