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    <title>Insertion of new section 35R</title>
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    <description>The amendment empowers the Central Board of Excise and Customs to fix monetary limits for filing appeals by Central Excise Officers and to issue orders or directions regulating appeal filings. Non-filing pursuant to such directives does not prevent filing in other similar cases and cannot be relied upon by parties as acquiescence. Appellate bodies must consider the circumstances of non-filing, and earlier Board orders from the prior period are deemed to have been issued under this authority.</description>
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      <description>The amendment empowers the Central Board of Excise and Customs to fix monetary limits for filing appeals by Central Excise Officers and to issue orders or directions regulating appeal filings. Non-filing pursuant to such directives does not prevent filing in other similar cases and cannot be relied upon by parties as acquiescence. Appellate bodies must consider the circumstances of non-filing, and earlier Board orders from the prior period are deemed to have been issued under this authority.</description>
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