Central Excise Act 1944

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 ³[Commissioner of Central Excise] empowered in this behalf by the Central Government;

(b) any power exercisable by a ³[Commissioner of Central Excise] under this Act may be exercisable also by a ⁴[Joint Commissioner of Central Excise] or an ⁴[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] empowered in this behalf by the Central Government;

(c) any power exercisable by a ⁴[Joint Commissioner of Central Excise] under this Act may be exercisable also by an ⁴[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] empowered in this behalf by the Central Government; and

(d) any power exercisable by an ⁴[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].

Refer Notification No. 23/2014- Central Excise (N.T.) Dated 06/08/2014

1.  This section was inserted (w.e.f. 1-7-1978 vide Notification No. 227A/6/78-SRP-(CCX), dated 19-6-1978) by s. 26 of the customs Central Excise  and salt Central Boards of Revenue (Amendment) Act, 1978 (25 of 1978).

2. Substituted (w.e.f. 1-7-1988 vide Notification No. 18/88-C.E. (N.T.), dated 29-6-1988) for the words “ collector of Central Excise” by s. 14 of the Customs and Central Excise Laws (Amendment) Act, 1988 (29 of 1988).

3. Substituted (w.e.f. 26-5-1995) by s. 70 of the Finance Act, 1995 (22 of 1995).

4. Substituted by s. 119 of the Finance Act, 1999 (27 of 1999).

Relevant Notifications & Circulars

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