Central Excise Act, 1944

37A. DELEGATION OF POWERS.

The Central Government may, by notification in the Official Gazette 145 direct that subject to such conditions, if any, as may be specified in the notification –

(a) any power exercisable by the Board tinder this Act may be exercisable also by [ 146 a [ 100 Chief Commissioner of Central Excise 100 ] or a [ 100 Commissioner of Central Excise 100 ] 146 ] empowered in this behalf by the Central Government;

(b) any power exercisable by a [ 100 Commissioner of Central Excise 100 ] under this Act may be exercisable also by a [ 100 Deputy Commissioner of Central Excise 100 ] or an [ 100 Assistant Commissioner of Central Excise 100 ] empowered in this behalf by the Central Government;

(c) any power exercisable by a [ 100 Deputy Commissioner of Central Excise 100 ] under this Act may be exercisable also by an [ 100 Assistant Commissioner of Central Excise 100 ] empowered in this behalf by the Central Government; and

(d) any power exercisable by an [ 100 Assistant Commissioner of Central Excise 100 ] under this Act may be exercisable also by a gazetted officer of Central Excise empowered in this behalf by the Board. 144 ]