TMI BlogProcedure on receipt of an applicationX X X X Extracts X X X X X X X X Extracts X X X X ..... ials and the stamp of the Authority thereon together with the date and time of receipt thereof and shall also acknowledge its receipt and he shall also enter the particulars of the application in the register of daily filing, maintained for that purpose. (2) The application shall be scrutinized by the officer authorized by the Secretary for that purpose for any deficiency/defect and any deficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for the purposes of sub-section (4) of section 28H of the Customs Act or sub-section (4) of section 23C of the Central Excise Act or sub-section (4) of section 96C of the Service Tax Provisions. (5) When 'an application is free from any defect/deficiency, an endorsement examined and registered shall be made thereon and a serial number allotted thereto. (6) In case the defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 28-I of the Customs Act or sub-section (2) of section 23D of the Central Excise Act or sub-section (2) of section 96D of the Service Tax Provisions, as the case may be. (9) In a case where the Authority considers that prima facie the application is liable for rejection, a notice shall be issued to the applicant indicating the reasons therefor together with the comments, if any, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, as the case may be]. (11) Where an application is allowed, the comments of the concerned 1 [Principal Commissioner or Commissioner, as the case may be] and further material, if any, shall accompany a copy of the order sent to the applicant drawing his attention to the statutory provisions that he has a right to be heard, if he so desires, before pronouncement of advance ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the open court under intimation to the applicant and the concerned 1 [Principal Commissioner or Commissioner, as the case may be] and a copy of the advance ruling/ order shall be served upon the parties to the application. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014. - - statute, statutory provisions legislation, law, enactment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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