Advance ruling to be void in certain circumstances.-

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (1) Where the Authority finds, on a representation made to it by the 1[Principal Commissioner of Central Excise or] Commissioner of Central Excise or otherwise, that an advance ruling pronounced by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce ruling had never been made. (2) A copy of the order made under sub-section(1) shall be sent to the applicant and the 1[Principal Commissioner of Central Excise or] Commissioner of Central Excise. ....