Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Entire Act] Union of India - Section Section 108 in Finance (No. 2) Act, 2014 108. Amendment of section 35R. - In the Central Excise Act, in section 35R, in sub-section (4), for the words "The Appellate Tribunal or court", the words "The Commissioner (Appeals) or the Appellate Tribunal or court" shall be substituted.
