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    <title>Amendment of Section 86 of Finance Act, 1994</title>
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    <description>Amendment requires that when a Committee of Chief Commissioners or a Committee of Commissioners disagrees with an adjudicatory order, it must state points of difference and refer the matter to the Board or the jurisdictional Chief Commissioner respectively; if those authorities consider the order not legal or proper, they are to direct an appeal to the Appellate Tribunal. The Explanation defines &quot;jurisdictional Chief Commissioner&quot; as the Chief Commissioner with jurisdiction over the concerned adjudicating authority.</description>
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