Regulation 24 - Proceedings open to the public - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

24. Proceedings open to the public.- Proceedings before the Authority shall be open to the public and where the applicant/ 1 [Principal Commissioner or Commissioner, as the case may be] so requests the Authority may order in a given case that no person other than the applicant, the 1 [Principal Commissioner or Commissioner, as the case may be] or their authorized representatives shall remain present during such proceedings. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.