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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 mistake of law or facts has occurred requiring us to invoke regulation 18 to modify the said advance ruling. The Commissioner has also not been successful in convincing us that there has been any mistake apparent from the record or there is any factual or .....

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