Advance ruling to be void in certain circumstances
Section 23F of the Central Excise Act, 1944 deals with advance ruling to be void in certain circumstances. Where the Authority finds, on a representation made to it by the [Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of [Section 23D] has been obtained by the applicant by fraud or misrepresentation The Act came into force on 28 Feb 1944.
1[23F. Advance ruling to be void in certain circumstances.--(1) Where the Authority finds, on a representation made to it by the 2[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 beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the 4[Principal Commissioner of Central Excise or Commissioner of Central Excise].
Section 23F, 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
Referred to by 1
Questions about Section 23F
What does Section 23F of the Central Excise Act deal with?
Section 23F of the Central Excise Act is headed "Advance ruling to be void in certain circumstances". [23F. Advance ruling to be void in certain circumstances.--(1) Where the Authority finds, on a representation made to it by the [Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of [Section 23D] ha
How do I find court cases under Section 23F 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 23F, section 23F Central Excise Act 1944, section 23F 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 23F of the Central Excise Act, and has it changed?
Its own text turns on section 23D (Procedure on receipt of application), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 23F of the Central Excise Act come into force?
Section 23F of the Central Excise Act, cited as Central Excise Act 1944 23F, 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 17 Oct 2026. This page is not a substitute for legal advice.