Advance ruling voidance: Authority may declare an advance ruling void ab initio if procured by fraud or misrepresentation. Where the Authority finds, on representation by the Principal Commissioner or Commissioner of Central Excise or otherwise, that an advance ruling was obtained by fraud or misrepresentation of facts, it may declare that ruling void ab initio, after which the Act applies to the applicant as if the ruling had never been made, excluding the period from the date of the advance ruling to the date of the voidance order; a copy of the order must be sent to the applicant and the Principal Commissioner or Commissioner.