Regulation 16 - Hearing of application ex parte - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

16. Hearing of application ex parte.- Where on the day fixed for hearing or any other day to which the case is adjourned, the applicant or the 1 [Principal Commissioner or Commissioner, as the case may be] does not appear in person or through an authorized representative when the application is called for hearing, the Authority may dispose of the application ex parte on merits: Provided that where an application has been disposed of under this regulation and the applicant or the 1 [Principal Commissioner or Commissioner, as the case may be], applies within seven days of receipt of a copy of the order/advance ruling and the Authority is satisfied that there was sufficient cause for his non-appearance when the application was called for hearing, the Authority may, after allowing the opposite party a reasonable opportunity of being heard, make an order setting aside the ex parte order/advance ruling and restore the application for fresh hearing. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.