Delegation of authority clarifies transfer of Board powers to Commissioners and omits Board references across excise rules. The amendment omits recurring references to the Central Board of Excise and Customs across multiple Central Excise Rules and replaces Board-centric language by vesting specified functions and discretion in the Commissioner or by expressly empowering the Chief Commissioner; rule 100D's proviso is replaced to require 'such other particulars as may be specified by the Commissioner.'
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Provisions expressly mentioned in the judgment/order text.
Delegation of authority clarifies transfer of Board powers to Commissioners and omits Board references across excise rules.
The amendment omits recurring references to the Central Board of Excise and Customs across multiple Central Excise Rules and replaces Board-centric language by vesting specified functions and discretion in the Commissioner or by expressly empowering the Chief Commissioner; rule 100D's proviso is replaced to require "such other particulars as may be specified by the Commissioner."
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