1[2[12E.] Powers of Central Excise Officers.---(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 3[Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) 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.]
1. Ins. by Act 79 of 1985, s. 4 (w.e.f. 27-12-1985). 2. Section "12A" renumbered as "12E" by Act 40 of 1991, s. 7 (w.e.f. 20-9-1991). 3. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".
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