Delegation of Chief Commissioner powers allows Principal Commissioners with additional charge to exercise Chief Commissioner authority in the specified jurisdiction. Principal Commissioners given additional charge of a Chief Commissioner are authorised to exercise the Chief Commissioner powers in the jurisdiction specified in Notification No. 27/2014-Central Excise, pursuant to clause (b) of the Central Excise Act and rule 3 of the Central Excise Rules, 2002, by the Board's investing notification and the Board's office order designating additional charge.