Delegation of powers: notification enables transfer of Central Excise functions down the administrative hierarchy subject to conditions. Section 37A permits the Central Government, by notification, to delegate excise powers down the administrative hierarchy-from the Board to Principal Chief Commissioners/Chief Commissioners or Principal Commissioners/Commissioners, from Principal Commissioners/Commissioners to Joint Commissioners/Assistant or Deputy Commissioners, from Joint Commissioners to Assistant or Deputy Commissioners, and from Assistant or Deputy Commissioners to gazetted officers-subject to any conditions specified in the notification, and includes amendments expanding officer designations.