Delegation of excise authority expanded to permit central Excise officers subordinate to the authority to act under the provision. The amendment substitutes the words "such authority" with "such authority or any central Excise Officer subordinate to him" in sub section (2) of section ... Summary
Delegation of excise authority expanded to permit central Excise officers subordinate to the authority to act under the provision.
The amendment substitutes the words "such authority" with "such authority or any central Excise Officer subordinate to him" in sub section (2) of section 35E, thereby extending the class of officials authorised to act under the provision.
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