The Central Excise Act, 1944 · VII — SUPPLEMENTAL PROVISIONS

Section 37A. Delegation of powers

In force · As amended up to 2026-08

7[ 37A. Delegation of powers .—The Central Government may, by notification in the Official Gazette, 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[8] [a[9] [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] or a[10] [Principal Commissioner of Central Excise or Commissioner of Central Excise]] empowered in this behalf by the Central Government; (b) any power exercisable by a[10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] under this Act may be exercisable also by a[11] [Joint][10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] or an Assistant[10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Deputy[10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] empowered in this behalf by the Central Government; (c) any power exercisable by a[11] [Joint][10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] under this Act may be exercisable also by an Assistant[10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Deputy[10] [Principal Commissioner of Central Excise or Commissioner of Central Excise] empowered in this behalf by the Central Government; and 1. Subs. by Act 18 of 1992, s. 113(5)(ii), for "licence" (w.e.f. 14-5-1992). 2. Subs. by Act 10 of 2000, s. 108, for (d) in sub-section (4). 3. Subs. by Act 20 of 2015, s. 103, for "two thousand rupees". 4. Ins. by Act 36 of 1973, s. 24 (w.e.f. 1-9-1973). 5. Subs. by Act 10 of 2000, s. 108, for certain words, (w.e.f. 12-5-2000). 6. Subs. by Act 20 of 2015, s. 103, for "two thousand rupees". 7. Ins. by Act 25 of 1978, s. 26 (w.e.f. 1-7-1978). 8. Subs. by Act 29 of 1988, s. 14, for "a Collector of Central Excise" (w.e.f. 16-8-1988). 9. Subs. by Act 25 of 2014, s. 95, for "Chief Commissioner of Central Excise" (w.e.f. 6-8-2014). 10. Subs. by ibid , s. 95, for "Commissioner of Central Excise". 11. Subs. by Act 27 of 1999, s. 119, for "Deputy Commissioner of Central Excise" (w.e.f. 11-5-1999). (d) any power exercisable by an Assistant[1] [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Deputy[1] [Principal Commissioner of Central Excise or 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.]

Source: India Code

How this section changed

  1. inserted by Act 25 of 1978, s. 26

    In force from 1 Jul 1978

    Footnote: 7. Ins. by Act 25 of 1978, s. 26 (w.e.f. 1-7-1978).

  2. substituted by Act 29 of 1988, s. 14

    In force from 16 Aug 1988

    Earlier wording: “a Collector of Central Excise”

    Footnote: 8. Subs. by Act 29 of 1988, s. 14, for "a Collector of Central Excise" (w.e.f. 16-8-1988).

  3. substituted by Act 25 of 2014, s. 95

    In force from 6 Aug 2014

    Earlier wording: “Chief Commissioner of Central Excise”

    Footnote: 9. Subs. by Act 25 of 2014, s. 95, for "Chief Commissioner of Central Excise" (w.e.f. 6-8-2014).