Regulation 13 - Authorization to be filed - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

13. Authorization to be filed.- (1) An authorized representative appearing for the applicant/ 1 [Principal Commissioner or Commissioner, as the case may be] shall before the commencement of the hearing, file before the Secretary, a document authorizing him to appear for the applicant/ 1 [Principal Commissioner or Commissioner, as the case may be]. (2) Every authorized representative appearing on behalf of the applicant/ 1 [Principal Commissioner or Commissioner, as the case may be] 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 1 [Principal Commissioner or Commissioner, as the case may be] or their authorized representative, shall be heard in person save by special leave of the Authority. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.