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[Cites 0, Cited by 5] [Entire Act]

Union of India - Section

Section 194 in The Central Excise Act, 1944

194.

[Explanation 1]. For the purpose of this section, cost accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).]