TMI BlogAuthority under section 35Q (5) (b) of the ActX X X X Extracts X X X X X X X X Extracts X X X X ..... (5) (b) of the Act .- The 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] having jurisdiction in the proceedings in which a person who is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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