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Section 1

[Provided that where the Committee of 2 [Principal Chief Commissioners of Central Excise or Chief Commissioner of Central Excise] differs in its opinion as to the legality or propriety of the decision or order of the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise], it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order, if is of the opinion that the decision or order passed by the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] is not legal or proper, may, by order, direct such Commissioner or any other Commissioner 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.]

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1 [Provided that where the Committee of 2 [Principal Chief Commissioners of Central Excise or Chief Commissioner of Central Excise] differs in its opinion as to the legality or propriety of the decision or order of the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise], it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order, if is of the opinion that the decision or order passed by the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] is not legal or proper, may, by order, direct such Commissioner or any other Commissioner 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.] (2) The 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct 4 [such authority or any Central Excise Officer subordinate to him] to apply to the 5 [Commissioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] in his order.