https://www.taxtmi.com/acts?id=559 The Authority must forward applications for advance rulings to the Principal Commissioner/Commissioner, may call and return records, and after examination may allow or reject the application. Applications cannot be allowed if the question is pending in the applicant's case before a Central Excise Officer, Tribunal or Court, or if the question duplicates one already decided by the Tribunal or Court. Rejection requires an opportunity to be heard and stated reasons. If allowed, the Authority may consider further material, offer a hearing on request, pronounce the ruling within the prescribed time, and send a certified copy to the applicant and the Commissioner. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Mar 2019 10:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=559 The Authority must forward applications for advance rulings to the Principal Commissioner/Commissioner, may call and return records, and after examination may allow or reject the application. Applications cannot be allowed if the question is pending in the applicant's case before a Central Excise Officer, Tribunal or Court, or if the question duplicates one already decided by the Tribunal or Court. Rejection requires an opportunity to be heard and stated reasons. If allowed, the Authority may consider further material, offer a hearing on request, pronounce the ruling within the prescribed time, and send a certified copy to the applicant and the Commissioner. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=559