Central Excise Officer definition expanded to include Principal Chief Commissioner and Principal Commissioner, altering covered administrative officers. Amendment of the statutory definition of Central Excise Officer by substituting clause (b) of section 2 to expressly include Principal Chief Commissioner of Central Excise and Principal Commissioner of Central Excise, thereby expanding which senior administrative officers are recognized under the Central Excise Act.
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Provisions expressly mentioned in the judgment/order text.
Central Excise Officer definition expanded to include Principal Chief Commissioner and Principal Commissioner, altering covered administrative officers.
Amendment of the statutory definition of Central Excise Officer by substituting clause (b) of section 2 to expressly include Principal Chief Commissioner of Central Excise and Principal Commissioner of Central Excise, thereby expanding which senior administrative officers are recognized under the Central Excise Act.
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