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Excise Acts, Rules & Regulation CENTRAL EXCISE RULES, 1944 RULE 6

RULE 6. Commissioner or Joint Commissioner of Central Excise 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.

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