The Central Excise Act, 1944
37A. DELEGATION OF POWERS.
1[37A. Delegation of powers.—The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification—
(a) any power exercisable by the Board under this Act may be exercisable also by 2[a 3[Chief Commissioner of Central Excise] or a 4[Commissioner of Central Excise]] empowered in this behalf by the Central Government;
(b) any power exercisable by a 4[Commissioner of Central Excise] under this Act may be exercisable also by a 5[Joint Commissioner of Central Excise] or an 6[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] empowered in this behalf by the Central Government; and
(c) any power exercisable by a 7[Joint Commissioner of Central Excise] under this Act may be exercisable also by an 6[Assistant Commissioner of Central Excise] empowered in this behalf by the Central Government; and
(d) any power exercisable by an 6[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] under this Act may be exercisable also by a gazetted officer of Central Excise empowered in this behalf by the Board.]
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1. Ins. by Act 25 of 1978, sec. 26 (w.e.f. 1-7-1978).
2. Subs. by Act 29 of 1988, sec. 14, for “a Collector of Central Excise” (w.e.f. 16-8-1988).
3. Subs. by Act 22 of 1995, sec. 70, for “Principal Collector of Central Excise” (w.e.f. 26-5-1995).
4. Subs. by Act 22 of 1995, sec. 70, for “Collector of Central Excise” (w.e.f. 26-5-1995).
5. Subs. by Act 27 of 1999, sec. 119(a), for “Deputy Commissioner of Central Excise” (w.e.f. 11-5-1999).
6. Subs. by Act 27 of 1999, sec. 119(a), for “Assistant Commissioner of Central Excise” (w.e.f. 11-5-1999). Earlier the words “Assistant Commissioner of Central Excise” were substituted by Act 22 of 1995, sec. 70, for “Assistant Collector of Central Excise” (w.e.f. 26-5-1995).
7. Subs. by Act 27 of 1999, sec. 119(a), for “Deputy Commissioner of Central Excise” (w.e.f. 11-5-1999). Earlier the words “Deputy Commissioner of Central Excise” were substituted by Act 22 of 1995, sec. 70, for “Deputy Collector of Central Excise (w.e.f. 26-5-1995).
