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Section 37A of The Central Excise Act, 1944 View Chapter 7

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[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] or a 4[Principal Commissioner of Central Excise or Commissioner of Central Excise]] empowered in this behalf by the Central Government;

       (b)  any power exercisable by a 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] under this Act may be exercisable also by a 5[Joint] 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] or an Assistant 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Deputy 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] empowered in this behalf by the Central Government;

       (c)  any power exercisable by a 5[Joint] 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] under this Act may be exercisable also by an Assistant 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Deputy 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] empowered in this behalf by the Central Government; and

       (d)  any power exercisable by an Assistant 6[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Deputy 6[Principal Commissioner of Central Excise or 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.]

1Ins. by Act 25 of 1978, s. 26 (w.e.f. 1-7-1978).

2Subs. by Act 29 of 1988, s. 14, for “a Collector of Central Excise” (w.e.f. 16-8-1988).

3Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).

4Subs. by ibid, s. 95, for “Commissioner of Central Excise”.

5Subs. by Act 27 of 1999, s. 119, for “Deputy Commissioner of Central Excise” (w.e.f. 11-5-1999).

6Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.


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