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Clarification with regard to Clause (b) of the first Proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 and corresponding provisions in the Customs Act, 1962 and the Finance Act, 1994 reg.
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Advance ruling jurisdiction excludes questions of law already decided by Tribunal or Court; authority must confirm identical coverage. Advance ruling authorities lack jurisdiction to hear questions of law already decided by the Appellate Tribunal or any Court for the same party under the cited provisos; the Authority must ensure the prior Tribunal or Court decision fully and squarely covers the identical issue of law before declining an application.
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.
Advance ruling jurisdiction excludes questions of law already decided by Tribunal or Court; authority must confirm identical coverage.
Advance ruling authorities lack jurisdiction to hear questions of law already decided by the Appellate Tribunal or any Court for the same party under the cited provisos; the Authority must ensure the prior Tribunal or Court decision fully and squarely covers the identical issue of law before declining an application.
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