Section 37A - Delegation of powers - Central Excise Act, 1944

Section 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 ex-ercisable also by a 1 [Principal Chief Commissioner of Central Excise or] Chief Commissioner of Central Excise or a 1 [Principal Commissioner of Central Excise or] Commissioner of Central Excise empowered in this behalf by the Central Government; (b) any power exercisable by a 1 [Principal Commissioner of Central Excise or] Commissioner of Central Excise under this Act may be exercisable also by a Joint Commissioner of Central Excise or an 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 Joint Commissioner of Central Excise under this Act may be exercisable also by an 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 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 ---------------- Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014