Section 12(2) in Authority for Advance Rulings (Procedure) Rules, 2003
(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.
