Delegation of Appellate Powers: Appellate authority vested with equivalent Central Excise appellate powers under statutory rule. The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excise Act and the cited rule of the Central Excise (No.2) Rules, 2001, vests the Commissioner of Customs (Appeals), Delhi with all powers of the Commissioner of Central Excise (Appeals) to exercise appellate jurisdiction under the Act and rules.