https://www.taxtmi.com/acts?id=561 Where the Advance Ruling Authority finds an advance ruling was obtained by fraud or misrepresentation it may declare the ruling void ab initio; thereafter the Chapter's provisions apply as if the ruling had never been made, excluding the period between the ruling's date and the date of the annulment order, and a copy of the order must be sent to the applicant and the relevant Principal Commissioner or Commissioner of Central Excise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Mar 2019 10:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=561 Where the Advance Ruling Authority finds an advance ruling was obtained by fraud or misrepresentation it may declare the ruling void ab initio; thereafter the Chapter's provisions apply as if the ruling had never been made, excluding the period between the ruling's date and the date of the annulment order, and a copy of the order must be sent to the applicant and the relevant Principal Commissioner or Commissioner of Central Excise. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=561