Clarification with regard to Clause (b) of the first Proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 and corresponding provisions in the Customs Act, 1962 and the Finance Act, 1994 reg. - Central Excise - F. No. 275/83/2012-CX.8A

F. No. 275/83/2012-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise Custom (Legal Cell) 5- C Wing Hudco Vishala Building, Bhikaji Cama Place, R.K. Puram, New Delhi the 29 th November, 2013 INSTRUCTION To 1. All the Chief Commissioners of Central Excise Service Tax 2. All Chief Commissioners of Customs 3. DGDRI/DGCEI 4. Web Master, Dte. General of Systems, for uploading the Instruction on CBEC website . Sir / Madam, Sub: Clarification with regard to Clause (b) of the first Proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 and corresponding provisions in the Customs Act, 1962 and the Finance Act, 1994 reg. A reference is invited to clause (b) of the first proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 , and corresponding provisions in the Customs Act,1962 and the Finance Act,1994 , which stipulate that an application before the Authority for Advance Rulings is not maintainable where the question raised therein is the same as in a matter already decided by the Appellate Tribunal or any Court. 2. In this context, it is clarified that the true import of the above provisions is that the issue/question of law which stands already decided by the Appellate Tribunal or any Court in the case of any party will fall outside the purview of the Authority for Advance Rulings under the provisions of (i) Clause (b) of the first proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 , (ii) Clause (b) of the first proviso to Sub-Section (2) of Section 281 of the Customs Act, 1962 (iii) Clause (b) of the first proviso to Sub-Section (2) of Section 96D of the Finance Act, 1994. However, care may be taken by the Authority to satisfy itself that the issue/question of law decided by the Tribunal or Court fully and squarely covers the issue/question of law raised by the applicant. Yours faithfully (Rajendra Kumar) OSD (Legal) Copy to : The Commissioner, Authority for Advance Rulings, Central Excise, Customs and Service Tax, 4 th Floor, Samrat Hotel, Chankya Puri, New Delhi