Section-37A DELEGATION OF POWERS.
The Central Government may, by notification in the Official Gazette 145 direct that subject to such conditions, if any, as may be specified in the notification –
(a) any power exercisable by the Board tinder this Act may be exercisable also by [ 146 a [ 100 Chief Commissioner of Central Excise 100 ] or a [ 100 Commissioner of Central Excise 100 ] 146 ] empowered in this behalf by the Central Government;
(b) any power exercisable by a [ 100 Commissioner of Central Excise 100 ] under this Act may be exercisable also by a [ 100 Deputy Commissioner of Central Excise 100 ] or an [ 100 Assistant Commissioner of Central Excise 100 ] empowered in this behalf by the Central Government;
(c) any power exercisable by a [ 100 Deputy Commissioner of Central Excise 100 ] under this Act may be exercisable also by an [ 100 Assistant Commissioner of Central Excise 100 ] empowered in this behalf by the Central Government; and
(d) any power exercisable by an [ 100 Assistant Commissioner of Central Excise 100 ] under this Act may be exercisable also by a gazetted officer of Central Excise empowered in this behalf by the Board. 144 ]
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