Section 37B. Instructions to Central Excise Officers

2[ 37B. Instructions to Central Excise Officers .—The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on[3] [such goods or for the implementation of any other provision of this Act], issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board: Provided that no such orders, instructions or directions shall be issued— (a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the[1] [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) in the exercise of his appellate functions. 1 [37C. Service of decisions, orders, summons, etc .—(1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served,— (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due[4] [or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)], to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice-board of the officer or authority who or which passed such decision or order or issued such summons or notice. 1. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".