Amendment of Section 35B - Central Excise Act

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..... g proviso and Explanation shall be inserted at the end, namely:— 'Provided that where the Committee of Commissioners of Central Excise differs in its opinion regarding the appeal against the order .....

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..... order. Explanation .—For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the Chief Commissioner of Central Excise having jurisdiction over the adjudicating authority in .....

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