Finance Act, 1995
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Chapter V Appeals in relation to Excise Duty | ||
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Definitions (Chapter V). |
103.—In this Chapter— | |
“Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967 ; | ||
“appellant” means a person who appeals to the Appeal Commissioners under section 104 or 105 , as appropriate; | ||
“the Commissioners” means the Revenue Commissioners. |