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      <description>Notification directs a reference substitution across rules, notifications and orders under the Finance Act, 1994 and Central Excise Act, 1944 so that references to Chief Commissioner are read as &quot;Principal Chief Commissioner or Chief Commissioner, as the case may be&quot; and references to Commissioner are read as &quot;Principal Commissioner or Commissioner, as the case may be&quot;, subject to the proviso that context may require otherwise.</description>
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