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of <h1>Authority Reviews Applications for Advance Rulings; Cannot Approve if Issue Pending or Decided by Higher Authorities</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 review, but cannot allow it if the issue is pending or already decided by higher authorities. Applicants must be given a hearing opportunity before rejection, with reasons provided. If allowed, the Authority examines further materials and issues an advance ruling within six months. The ruling, signed and certified, is sent to both the applicant and the relevant Commissioner. Applicants can request a hearing before the ruling is pronounced.
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