Substitution of authorities: statutory references to excise commissioners expanded to include principal-designated posts across applicable laws.

Amendment modifies statutory references so that mentions of a Chief Commissioner of Central Excise or a Commissioner of Central Excise are read to include the corresponding Principal Chief Commissioner of Central Excise or Principal Commissioner of Central Excise, with consequential grammatical adjustments to effect that substitution across the Central Excise Act, Chapter V of the Finance Act, 1994, and any other law for the time being in force.

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