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    <title>Amendment of section 35 B.</title>
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    <description>Where the Committee of Commissioners of Central Excise differs with the Commissioner (Appeals) on an appeal, it must state the points of difference and refer the matter to the jurisdictional Chief Commissioner, who may, after reviewing the facts and if of the view that the Commissioner (Appeals) order is not legal or proper, direct a Central Excise Officer to appeal to the Appellate Tribunal; &quot;jurisdictional Chief Commissioner&quot; is defined as the Chief Commissioner having jurisdiction over the adjudicating authority.</description>
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      <description>Where the Committee of Commissioners of Central Excise differs with the Commissioner (Appeals) on an appeal, it must state the points of difference and refer the matter to the jurisdictional Chief Commissioner, who may, after reviewing the facts and if of the view that the Commissioner (Appeals) order is not legal or proper, direct a Central Excise Officer to appeal to the Appellate Tribunal; &quot;jurisdictional Chief Commissioner&quot; is defined as the Chief Commissioner having jurisdiction over the adjudicating authority.</description>
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