Appointment of Central Excise Officers permits the Board to appoint officers, fix jurisdiction, and allow subordinate coverage.

Board authority to appoint Central Excise Officers permits notification-based designation of any person as a Central Excise Officer to exercise powers under the Act and rules, and to specify the jurisdiction of senior excise offices; any Central Excise Officer may exercise powers and discharge duties conferred on a subordinate officer, enabling internal delegation and administrative continuity.

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