EXTRACTS FROM THE FINANCE ACT, 1994

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..... ty for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962; Vacancies, etc., not to invalidate proceedings. 96B. No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the cons .....

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..... thority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act. LOK SABHA ———— A BILL to provide for the constitution of an Authority for Advance Rulings on Central Taxes as a substitute of the Authority for Advance Rulings constituted under section 245-O of .....

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