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Section 3

Ins. by Act 21 of 1998 , s. 110 (w.e.f. 1-8-1998).

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3. Ins. by Act 21 of 1998 , s. 110 (w.e.f. 1-8-1998). Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.]