Authority title substitution updates statutory references to senior Central Excise officers, replacing specified commissioner titles.

The provision mandates textual substitution in the Central Excise Act, the Finance Act chapter, and other laws: any reference to an authority listed in column (1) of the Table shall be read as the authority or authorities listed in column (2), with consequential grammatical changes. The Table specifically replaces references to Chief Commissioner of Central Excise with Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, and Commissioner of Central Excise with Principal Commissioner of Central Excise or Commissioner of Central Excise.

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