Amendment of Section 86 of Finance Act, 1994

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..... e, it shall state the point or points on which it differs and make a reference to the Board which shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise is not legal or proper, direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order."; (ii) in sub-section (2A), the following proviso a .....

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