Amendment of section 14AA

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..... 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 after Exp .....

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..... quot;chartered accountant" in sub-section (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 acco .....

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