Procedure on receipt of application
Section 23D of the Central Excise Act, 1944 deals with procedure on receipt of application. On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the [Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the Aut The Act came into force on 28 Feb 1944.
1[23D. Procedure on receipt of application.--- (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise].
(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:
Provided that the Authority shall not allow the application 3[* * *] where the question raised in the application is,--
(a) already pending in the applicants 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 4[Principal Commissioner of Central Excise or Commissioner of Central Excise].
(4) Where an application is allowed under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application.
(5) On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative.
Explanation.--- For the purposes of this sub-section, "authorised representative" shall have the meaning assigned to it in sub-section (2) of Section 35-Q.
(6) The Authority shall pronounce its advance ruling in writing within 5[six months] of the receipt of application.
(7) A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the 4[Principal Commissioner of Central Excise or Commissioner of Central Excise], as soon as may be, after such pronouncement.]
Section 23D, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 23D
What does Section 23D of the Central Excise Act deal with?
Section 23D of the Central Excise Act is headed "Procedure on receipt of application". [23D. Procedure on receipt of application.--- (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the [Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records: Provided that
How do I find court cases under Section 23D of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 23D, section 23D Central Excise Act 1944, section 23D of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 23D of the Central Excise Act, and has it changed?
Its own text turns on section 35 (Appeals to Commissioner (Appeals)), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No.28/2002-CE (N.T) (2002).
When did Section 23D of the Central Excise Act come into force?
Section 23D of the Central Excise Act, cited as Central Excise Act 1944 23D, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.