{"act":{"id":"finance-act-2014","short_title":"The Finance Act, 2014","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.","act_number":"25","act_year":2014,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":129,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2014/"},"unit":"section","section":{"number":"95","heading":"Substitution of new authorities","text":"Excise Substitution of new authorities 95. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act) or in Chapter V of the Finance Act, 1994 (32 of 1994) or in any other law for the time being in force, the reference to any authority specified in column (1) of the Table below shall be substituted by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made:— TABLE Sl. No. | (1) | (2) 1. | Chief Commissioner of Central Excise | Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise 2. | Commissioner of Central Excise | Principal Commissioner of Central Excise or Commissioner of Central Excise. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><i>Excise</i></p><p><b>Substitution of new authorities</b></p><p><b>95.</b> In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act) or in Chapter V of the Finance Act, 1994 (32 of 1994) or in any other law for the time being in force, the reference to any authority specified in column (1) of the Table below shall be substituted by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made:—</p><p><b>TABLE</b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Sl. No.</i></td><td><i>(1)</i></td><td><i>(2)</i></td></tr><tr><td>1.</td><td>Chief Commissioner of Central Excise</td><td>Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise</td></tr><tr><td>2.</td><td>Commissioner of Central Excise</td><td>Principal Commissioner of Central Excise or Commissioner of Central Excise.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":146,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/95/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}