Amendment of Section 35E - Central Excise Act

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....ection (1), the following proviso shall be inserted at the end, namely:— ''Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion as to the legality or ....

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....sioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order."; (ii)  for sub-section (3), the followin....