Amendment of section 14A

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..... tions (1) and (2), for the words "cost accountant,", the words "cost accountant or chartered accountant" shall be substituted; (ii) the Explanation shall be renumbered as Explanation 1 thereof, and .....

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..... the words chartered accountant in subsection (1) and sub-section (2) and by adding an Explanation to said section so as to empower the Chief Commissioner of Central Excise to nominate chartered acc .....

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