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TMI BlogInsertion of new Chapter IIIAX X X X Extracts X X X X X X X X Extracts X X X X ..... nt or resident, or a resident setting up a joint venture in India in collaboration with a non-resident, making application; (d) "application" means an application made to the Authority under sub-section (1) of section 23C; (e) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962); (f) ''non-resident" shall have the meaning assigned to it in clause (30) of section 2 of the Income-tax Act, 1961 (43 of 1961). 23B. Vacancies, etc., not to invalidate proceedings.- 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 or defect in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority shall not allow the application except in the case of a resident applicant where the question raised in the application is,- (a) already pending in the applicant's case before any Central Excise Officer, the Appellate Tribunal or any Court; (b) the same as in a matter already decided by the Appellate Tribunal or any Court: Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order. (3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the Commissioner of Central Excise. (4) Where an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts on the basis of which the advance ruling has been pronounced. 23F. Advance ruling to be void in certain circumstances.- (1) Where the Authority finds, on a representation made to it by the Commissioner of Central Excise or otherwise, that an advance ruling pronounced by it under subsection (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this subsection) to the applicant as if such advance ruling had never been made. (2) A copy of the order made under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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