Regulation 15 - Hearing of application - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

15. Hearing of application.- (1) On the day fixed for hearing or any other day to which the case is adjourned, the Authority shall hear the applicant or his authorized representative in cases where it is proposed to reject the application or where the applicant seeks an opportunity of being heard; the Authority may also hear the 1 [Principal Commissioner or Commissioner, as the case may be] or his authorized representative, if it considers it necessary, before pronouncing its advance ruling. (2) In an appropriate case, the Authority may call upon any person to depose or to supply such material/document, as it may consider necessary to arrive at a decision. (3) The Authority may, in an appropriate case where an important question of law arises, issue notice to a Law Officer of the Central Government including the Attorney General and Solicitor General to assist the Authority in the matter. (4) It will also be open to the Authority to appoint an advocate as amicus curie to assist the Authority in an application. (5) The Authority may, on such conditions as the circumstances of the case require, adjourn the hearing of the application. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.