EXTRACTS FROM THE CENTRAL EXCISE ACT, 1944

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Full Text of the Document

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....Authority" means the Authority for Advance Rulings (Central Excise, Customs and Service tax) constituted under section 28F of the Customs Act, 1962.  Vacancies, etc., not to invalidate proceedings. 23B. No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy....