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of <h1>Advance Rulings Authority Valid Despite Vacancies; Holds Civil Court Powers for Discovery and Inspection Under Section 23B & 23G.</h1> The Central Excise Act, 1944, includes provisions for advance rulings related to central excise, customs, and service tax, managed by the Authority for Advance Rulings as per the Customs Act, 1962. Section 23B ensures that proceedings or rulings are not invalidated due to vacancies or defects in the Authority's constitution. Section 23G grants the Authority powers equivalent to a civil court for discovery, inspection, and other judicial functions, while proceedings are deemed judicial under the Indian Penal Code. Section 23H allows the Authority to regulate its procedures independently within the framework of the Act.
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