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<h1>Amendment to Finance Act 1994: Changes in Appeals Process for Central Excise Orders Under Section 86.</h1> The amendment to Section 86 of the Finance Act, 1994, introduced by the Finance Act, 2008, involves changes to sub-sections (2) and (2A). It provides that if the Committee of Chief Commissioners of Central Excise disagrees with an order by the Commissioner of Central Excise, they must specify the points of disagreement and refer the matter to the Board. The Board can then direct an appeal to the Appellate Tribunal if it finds the order improper. Similarly, if the Committee of Commissioners disagrees with an order from the Commissioner of Central Excise (Appeals), they must refer it to the jurisdictional Chief Commissioner, who can also direct an appeal if deemed necessary.