Section 23E - Applicability of advance ruling - Central Excise Act, 1944

SECTION 23E. Applicability of advance ruling.- (1) The advance ruling pronounced by the Authority under section 23D shall be binding only- (a) on the applicant who had sought it ; (b) in respect of any matter referred to in sub-section(2) of section 23C; (c) on the 1 [Principal Commissioner of Central Excise or] Commissioner of Central Excise, and the Central Excise authorities sub-ordinate to him, in respect of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced. ---------------- Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014