Amendment of section 35 B.

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..... (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 appeal ag .....

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..... l 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 adjudicating .....

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