Section 12E
- Document type
- Other
- Dated
- Category
- CENTRAL EXCISE ACT, 1944
Powers of Central Excise Officers
SECTION 12E
(1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him.
(2) Notwithstanding anything contained in sub-section (1), the Commissioner of Central Excise (Appeals) I shall not exercise the powers and discharge the duties conferred or imposed on a Central Excise Officer other than those specified in section 14 or Chapter VIA.