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