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Whether Advance Ruling Authority can reconsider or review its own order after giving final answer on the matter applied for?

Dated:- 9-4-2015 - 26 - Advance Rulings No. In the case of H D Motors Company India Pvt. Ltd. [2011 (2) TMI 1250 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI] , it was held that the Commissioner has not been able to substantiate his claim that a mistak .....

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material error in the records for us to order any rectification or amendment of the said mistake or error under Regulation 19 or 20 of the Procedure Regulations. The Authority does not have the jurisdiction under the law to reconsider or review its o .....

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