Central Excise Act, 1944 · Chapter III: A · Advance rulings
Section 23B: [Omitted.]
[23B.[Vacancies, etc., not to invalidate proceedings].— Omitted by Finance Act 2017 (7 of 2017), s. 113.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 23B
No Supreme Court judgment in our database cites this section yet.