THE CENTRAL EXCISE RULES, 1944 - CHAPTER II - Appointment and powers of officers
January, 05th 2011
APPOINTMENT AND POWERS OF OFFICERS
4. Appointment of Officers.- The Central Board of Excise and Customs may appoint such persons as it thinks fit to be Central Excise Officers, or to exercise all or any of the powers conferred by these rules, on such officers.
5. Delegation of powers by the Commissioner.- Unless the Central Government in any case otherwise directs, the Commissioner may authorize any officer subordinate to him to exercise throughout his jurisdiction, or in. any specified area therein, all or any of the powers of a Commissioner under these rules.
6. Commissioner or Joint Commissioner to exercise the power of any officer.- (1) The Commissioner may perform all or any of the duties, or exercise all or any of the powers, assigned to an officer under these rules.
(2) Subject to the provisions of sub-rule (1), the Joint Commissioner of Central Excise appointed by the Central Board of Excise and Customs, may, within his territorial jurisdiction, perform all or any of the duties, or exercise all or any of the powers, assigned under these rules to an officer subordinate to him.