Section 12E:
Powers of Central Excise Officers.
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.]
Notes:
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".