(1)

Where a representation is made to the Authority by the commissioner of Customs or Commissioner of Central Excise or otherwise, that an advance ruling pronounced by it under sub section (6) of section 28 1 of the said Customs Act or under sub section (6) of Section 28D of the said Central Excise Act has been obtained by the applicant by fraud or misrepresentation of facts, such representation shall be made in quadruplicate and shall be accompanied by a statement of facts incorporating the fraud or misrepresentation as also particulars of the evidence to substantiate the claim of fraud or misrepresentation of facts.

(2)

On receipt of such representation a notice shall be issued to the applicant along with a copy of the representation for rebuttal and a reasonable opportunity shall be allowed to the applicant and the Commissioner for being heard before passing an order under sub section (2) of section 28 1 of the said Customs Act or sub section (2) of section 23D of the said Central Excise Act, as the case may be.