Procedure on receipt of application

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..... relevant records: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the 2 [Principal Commissioner of Central Excise or] Commissioner of Central Excise. (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application: Provided that the Authorit .....

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..... all, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application. (5) On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised .....

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