Advance ruling to be void in certain circumstances

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....ances. 96F. (1) Where the Authority finds, on a representation made to it by the ^2[Principal Commissioner of Central Excise or] Commissioner of Central Excise or otherwise, that an advance ruling ....

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....s 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 ^2[Principal Commissioner of Central Excise or] Commissioner ....