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of <h1>Finance Bill 2009 amends Central Excise Act, revises 'Authority' definition in section 23A to specify Advance Rulings Authority.</h1> Clause 106 of the Finance (No. 2) Bill, 2009, seeks to amend section 23A of the Central Excise Act by revising the definition of 'Authority' in clause (e). The amendment specifies that 'Authority' refers to the Authority for Advance Rulings, which is either constituted under sub-section (1) or authorized by the Central Government under sub-section (2A) of section 28F of the Customs Act, 1962.
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