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<h1>Amendment to Section 35B: Committee Disagreements on Appeals Referred to Chief Commissioner for Tribunal Review</h1> In the Finance Act, 2008, an amendment to section 35B of the Central Excise Act introduces a proviso and explanation to sub-section (2). If the Committee of Commissioners of Central Excise disagrees on an appeal against a Commissioner (Appeals) order, it must specify the points of disagreement and refer the matter to the jurisdictional Chief Commissioner of Central Excise. The Chief Commissioner, upon reviewing the order, may instruct a Central Excise Officer to appeal to the Appellate Tribunal if the order is deemed illegal or improper. The term 'jurisdictional Chief Commissioner' refers to the Chief Commissioner overseeing the adjudicating authority involved.