Constitution of Committees empowers the Board to form two-member Central Excise Committees and replaces single-commissioner references. The Central Board of Excise and Customs may, by notification in the Official Gazette, constitute Committees for purposes of the Central Excise Act; each Committee must consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise. Sub-section (2) is amended to replace references to a single Commissioner with references to the Committee and to substitute singular pronouns with plural pronouns on its behalf.