SECTION 37A

The Central Government may, by notification in the Official Gazette4, 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 Chief Commissioner of Central Excise or a Commissioner of Central Excise empowered in this behalf by the Central Government;

(b) any power exercisable by a Commissioner of Central Excise under this Act may exercisable also by a Union Commissioner of Central, Excise or an Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise empowered in this behalf by the Central Government;

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

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