1^st Appellate Authority under Right to Information Act

          In terms of Section 19, any person who, does not receive a decision within the time specified in sub-section (1) or clause (a) of sub-section (3) of section 7, or is aggrieved by a decision of the Central Public Information Officer or State Public Information Officer, as the case may be, may within thirty days from the expiry of such period or from the receipt of such a decision prefer an appeal to such officer who is senior in rank to the Central Public Information Officer or State Public Information Officer as the case may be, in each public authority

The appeal under Section 19 of the Right to Information Act, 2005 can be filed to:

The Commissioner,
Authority for Advance Rulings
(Central Excise, Customs  & Service Tax)
Hotel Samrat, 4^th Floor,
Chankyapuri,
New Delhi - 110 021

Phone : 91-11-26117928, 26876729
Fax : 91-11-26113890, 26876412

Website : http://www.cbec.gov.in/aar/aar.htm

E mail    : aarcce@.nic.in