Advance ruling binding on applicant and Central Excise authorities unless there is a change in law or facts. The advance ruling pronounced under section 96D is binding only on the applicant and in respect of matters referred to in sub section (2) of section 96C; it binds the Commissioner of Central Excise and subordinate Central Excise authorities in respect of that applicant, and remains binding unless there is a change in the law or the facts on which the ruling was based.
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.
Advance ruling binding on applicant and Central Excise authorities unless there is a change in law or facts.
The advance ruling pronounced under section 96D is binding only on the applicant and in respect of matters referred to in sub section (2) of section 96C; it binds the Commissioner of Central Excise and subordinate Central Excise authorities in respect of that applicant, and remains binding unless there is a change in the law or the facts on which the ruling was based.
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