Amendment of section 35EE

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..... e the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees."; (b) after sub-section (7), the following sub-section shall be inserted, namely:- "(1A) The Commissioner of Central Excise may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 35A is not legal or proper, direct the proper officer to make an applicati .....

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