Central Excise Officer definition expanded to include specified posts and persons vested with central excise powers by the board. Amendment substitutes clause (b) of section 2 to redefine Central Excise Officer as the enumerated central excise posts and any other officer of the Central Excise Department, and empowers the central board to invest any person, including a State government officer, with the powers of a Central Excise Officer under the Act.
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Provisions expressly mentioned in the judgment/order text.
Central Excise Officer definition expanded to include specified posts and persons vested with central excise powers by the board.
Amendment substitutes clause (b) of section 2 to redefine Central Excise Officer as the enumerated central excise posts and any other officer of the Central Excise Department, and empowers the central board to invest any person, including a State government officer, with the powers of a Central Excise Officer under the Act.
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