Designating of Proper Officer under the Central Excise Rules, 1944 - Instructions regarding - Central Excise - 25/87

Designating of Proper Officer under the Central Excise Rules, 1944 - Instructions regarding Circular No. 25/87 Dated 12-5-1987 [From F. No. 202/26/85-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Designating of Proper Officer under the Central Excise Rules, 1944 - Instructions regarding Instances have come to the notice of the Board where there have been divergence of practice in designating "proper officers" under the various rules of the Central Excise Rules, 1944. To ensure uniformity in this regard a list of proper officers under the various rules is enclosed (Annexure A). 2. The rank of the officer indicated in column 2 is the minimum rank of the proper officer for a particular rule. In other words the proper officer for that particular rule could be any officer senior to the officer indicated in Column 2. As for examples for rule 9(1) the proper officer has been designated as Inspector. But this should be read to mean that the proper officer is any officer of, and above, the rank of an Inspector of Central Excise. 3. It should be kept in mind that the list of "proper officers" being circulated under these instructions is distinct from the list of delegation of powers to various officers under the Central Excise Rules, circulated from time to time. ANNEXURE - 'A' Proper Officers Under Various Rules of Central Excise Rules Rank of Proper Officer 9(1) : Inspector 9(2) : Asstt. Collector (upto a period of 6 months) 9B(1) : Collector (above a period of 6 months). 12A(6) : Asstt. Collector 14A Proviso (B) : Asstt. Collector (rebate sanctioning authority). Inspector 15 : Inspector 16 : Inspector 17 : Supdt. 19 : - do - 20 : - do - 21 : Inspector 23 : - do - 25 : - do - 27(2) : - do - 27(4) : Supdt. 30 : Inspector 31(2) : - do - 33 : - do - 35 : - do - 36 : - do - 37 : - do - 37A : Supdt. 39 : Inspector 41 : - do - 44(2) 44(3) : Supdt. 45 : - do - 46 : - do - 49(1) Proviso (I) : Officers authorised to remit duty by Board. 49(1) Proviso (II) : - do - 50 : Inspector 52 : - do - 52(A)(2) : - do - 52A(4) : Asstt. Collector 53(3) : Supdt. 54 : - do - 55 : - do - 56A(3)(i)(a) : Inspector 56A(3)(i)(c) : - do - 56A(3)(iv)(c) : Officer authorised by Board from time to time. 56A(3)(v) : Supdt. 56A(3)(vii) : - do - 56A(5)(i) : - do - 57F(4)(c) Proviso : Officer authorised by Board from time to time. 57- I : Supdt. 60 : Inspector 61 : Supdt. 65(2)(ii) : Inspector 65(4) : Supdt. 65(5) : - do - 65(6) : - do - 67 : - do - 69 : - do - 72 : Inspector 73 : - do - 74 : - do - 79 : - do - 80 : - do - 81 : - do - 83(6) : Supdt. 87 : Inspector 89 : Supdt. 90 : - do - 94(2) : - do - 96 N : - do - 96ZV : - do - 96ZH(3) : - do - 96ZJ(b) : - do - 96ZL(i) : - do - 96ZI 96ZI(5) : : - do - - do - 97 : Inspector 97A : Supdt. 97B : Remitting Authority 98 : Supdt. 99 : Asstt. Collector 100A : -do- 100B : Supdt. 100E : Inspector 100F : Supdt. 100G : -do- 143 : -do- 143A : -do- 147 : -do- 149 : Asstt. Collector 156 : Supdt. 156A : -do- 156B : -do- 158 : -do- 160 : -do- 161 : Asstt. Collector 162 : Inspector 165 : -do- 167 : Asstt. Collector 170 : Supdt. 171 : Inspector 173B : Asstt. Collector 173C : -do- (In case of increase in price, Supdt.) 173C(11) : -do- 173CC : -do- 173G(1) Proviso (ii) (a) : : -do- -do- 173G(2) : Inspector 173G(2) (V) : -do- 173(2)(vii) : Supdt. 173(3) : -do- 173G(4)(b) : Inspector 173G(7) : Supdt. 173I : -do- 173 173L : : -do- -do- 173M : -do- 173MM : Asstt. Collector 173N(2) : Supdt. 173N(4) : Asstt. Collector 173N(6),(4) (6) [156A] : Supdt. 173N(6)(156B) : Asstt. Collector 173(O) modified rule 185 : Inspector 173(P)(1) modified rule 195 : Asstt. Collector 173P(2) modified rule 196A : Supdt. 173P(3) modified rule 196B : -do- 179 : -do- 185(1) : Inspector 185(3) -do- 185(4)(a) -do- 191A(8) Inspector 191A(9) -do- 194(3) Supdt. 196 Asstt. Collector 196A Supdt. 196AA -do- 196B -do- 223A Inspector 223B Supdt. 224 -do- 224A -do- 224B 226 227 228 233B -do- Inspector Supdt. -Do- Asstt. Collector