Registration authority for Large Taxpayer Unit amended: applications now to Assistant/Deputy Commissioner or Superintendent depending on Act. The amendment substitutes paragraph 3, item (iv) of notification No.20/2006-Central Excise (N.T.) to require that applications for new LTU registration be made before the Assistant Commissioner or Deputy Commissioner of Central Excise, Large Taxpayer Unit, for registrations under the Central Excise Act, 1944, and before the Superintendent, Large Taxpayer Unit, for registrations under the Finance Act, 1994, replacing the earlier requirement to apply to the Chief Commissioner of Central Excise, Large Taxpayer Unit.