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of <h1>Advance Rulings Void if Obtained by Fraud Under Section 23F of Central Excise Act, 1944</h1> Section 23F of the Central Excise Act, 1944, stipulates that an advance ruling can be declared void if obtained through fraud or misrepresentation. If the Authority, upon representation by the Principal Commissioner or Commissioner of Central Excise, determines that such misconduct occurred, it may issue an order declaring the ruling void ab initio. Consequently, the applicant is subject to the Act's provisions as if the ruling never existed, excluding the period between the ruling's issuance and the void order. A copy of this order is sent to both the applicant and the relevant Commissioner of Central Excise.
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