Designation of proper officer clarifies minimum officer ranks for rule-specific authorities under central excise with annexed list. Administrative instructions designate minimum officer ranks as the proper officer for specified rules under the Central Excise Rules, 1944, and attach an annexed list mapping rules to floor ranks. The rank indicated is a minimum and may be read as any officer of that rank or senior; certain provisions identify Board authorised or remit/rebate authorities. The list is expressly distinct from separate delegations of powers circulated under the Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Designation of proper officer clarifies minimum officer ranks for rule-specific authorities under central excise with annexed list.
Administrative instructions designate minimum officer ranks as the proper officer for specified rules under the Central Excise Rules, 1944, and attach an annexed list mapping rules to floor ranks. The rank indicated is a minimum and may be read as any officer of that rank or senior; certain provisions identify Board authorised or remit/rebate authorities. The list is expressly distinct from separate delegations of powers circulated under the Rules.
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