Appointment And Powers
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.