Insertion of new section 31A.

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....Excise Act, the following section shall be inserted, namely:-- Interim Board for Settlement. "31A. (1) The Central Government shall, by notification, constitute one or more Interim B....

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....f the rank of Chief Commissioner or above, as may be nominated by the Central Board of Indirect Taxes and Customs. (3) If the Members of the Interim Board differ in opinion on any point, the ....