Advance ruling to be void in certain circumstances

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..... es. 96F. (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 .....

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..... 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 2 [Principal Commissioner of Central Excise or] Commissione .....

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