Section 23F

Advance ruling to be void in certain circumstances . — (1) Where the Authority finds, on a representation made to it by the 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of 3 [Section 23D] 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

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23F. Advance ruling to be void in certain circumstances . — (1) Where the Authority finds, on a representation made to it by the 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of 3 [Section 23D] 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