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        Central Excise

        Section 23B - Omitted

        Central Excise Act, 1944
        Chapter III A
        Advance Rulings

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        Vacancies not to invalidate proceedings: omission of the protective provision for advance ruling authority may affect procedural safeguards. Section 23B previously provided that vacancies or defects in the constitution of the Authority would not, by themselves, invalidate proceedings or pronouncement of advance rulings; that provision has been omitted by amendment.
                          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.

                                Vacancies not to invalidate proceedings: omission of the protective provision for advance ruling authority may affect procedural safeguards.

                                Section 23B previously provided that vacancies or defects in the constitution of the Authority would not, by themselves, invalidate proceedings or pronouncement of advance rulings; that provision has been omitted by amendment.


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