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Section 1

[(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, 2 [by order], constitute such Committees as may be necessary for the purposes of this Act.

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1 [(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, 2 [by order], constitute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two 3 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] or two 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise], as the case may be.]