Delegation of appellate powers: A Collector authorized to exercise another Collector's central excise appeals powers under the Act. The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Collector of Central Excise (Appeals), Ghaziabad with all powers exercisable by the Collector of Central Excise (Appeals), Allahabad under the Act and the rules made thereunder.
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Delegation of appellate powers: A Collector authorized to exercise another Collector's central excise appeals powers under the Act.
The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excises and Salt Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Collector of Central Excise (Appeals), Ghaziabad with all powers exercisable by the Collector of Central Excise (Appeals), Allahabad under the Act and the rules made thereunder.
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