Amendment of section 35EE

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Full Text of the Document

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....ion in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees."; (b) after sub-section (7), the following sub-section shall be inserted, namely:- "(1A) The Commissioner of Central Excise may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 35A is not legal or proper, d....