Section 11 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
11. Additional facts by way of a petition.
(1)The Authority may, at its discretion, either suo motu or on a petition made to this effect by a party to the application, permit or require the applicant or the Commissioner to submit such additional facts as may be necessary to enable it to pronounce its advance ruling.(2)The additional facts sought to be brought on record, by the petitioner shall be supported by necessary documents, if any, duly verified.
