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of <h1>Every official document from the Authority for Advance Rulings must be signed by the Secretary or authorized officer.</h1> Every requisition, direction, letter, authorization, or notice issued by the Authority for Advance Rulings (Customs, Central Excise, and Service Tax) must be signed by the Secretary or an officer authorized by the Secretary. This requirement does not apply to directions issued by the Authority during hearings to applicants, Principal Commissioners, Commissioners, or authorized representatives.
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