SECTION 23D

(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commisioner 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 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 where the question raised in the application is, -

(sub-section (2) first proviso substituted w.e.f 01/03/2002)

[OLD Provided that the Authority 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 applicants case before any Central Excise Office, 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 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 heard, either in person or through a duly authorised representative.

Explanation - For the purposes of this sub-section, "auhtorised representative" shall have the meaning assigned to it in sub-section (2) of section 35Q.

(6) The authority shall pronounce its advance ruling in writing with in ninety days of the receipt of application.

(7) A copy of the advance ruling pronounce by the authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Commissioner of Central Excise, as soon as may be, after such pronouncement.