Constitution of appellate committees under section 86 establishes two-commissioner panels to process Finance Act appeals. The Board, under sub section (1A) of section 86 of the Finance Act, 1994, constitutes Committees of two named Commissioners of Central Excise for specified commissionerates, mapping each two member Committee to a corresponding Commissioner of Central Excise (Appeals) area so that appeals are processed under the procedural mechanism provided by sub section (2A); the notification lists the pairings by commissionerate and records subsequent substitutions and insertions by later notifications.