Advance ruling to be void in certain circumstances.-

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....be void in certain circumstances.- (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 otherw....

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....is sub-section) to the applicant as if such advance 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 Commission....