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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definition of Authority clarified to mean the Authority for Advance Rulings, aligning excise references with the advance-ruling framework.</h1> The amendment substitutes the clause defining Authority in section 23A so that Authority denotes the Authority for Advance Rulings as defined in the corresponding provision of the customs enactment, aligning the Central Excise Act's reference to the advance-ruling body with the parallel advance-ruling framework in related indirect-tax legislation.

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