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of <h1>Advance Ruling Process: Application Review, Hearing Rights, Decision Timeline, and Notification under Central Excise Rules</h1> Upon receiving an application, the Authority forwards it to the Principal Commissioner or Commissioner of Central Excise and may request relevant records. The Authority can allow or reject the application after examination, but cannot allow it if the issue is pending or previously decided. Applicants are given a chance to be heard before rejection, and reasons must be provided. If allowed, the Authority examines further materials and issues an advance ruling, allowing applicants a hearing if requested. The ruling must be pronounced within six months and copies sent to both the applicant and the Commissioner.
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