https://www.taxtmi.com/acts?id=97 An advance ruling under section 23D is binding only on the applicant and in respect of matters referred to in section 23C(2); it binds the Commissioner of Central Excise and subordinate Central Excise authorities as regards that applicant, and remains binding unless there is a change in the law or in the facts on which the ruling was based. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 13:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=97 An advance ruling under section 23D is binding only on the applicant and in respect of matters referred to in section 23C(2); it binds the Commissioner of Central Excise and subordinate Central Excise authorities as regards that applicant, and remains binding unless there is a change in the law or in the facts on which the ruling was based. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=97