Amendment of section 35 B.

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..... ub-section (2), the following 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 .....

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..... e Tribunal against such order. Explanation .—For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the Chief Commissioner of Central Excise having jurisdiction over the adjud .....

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