Appointment of Central Excise Officer vests the appointee with the Collector (Appeals) statutory powers under central excise law. Director (Audit) is appointed as a Central Excise Officer under clause (b) of Section 2 of the Central Excises and Salt Act, 1944 read with Rule 4 of the Central Excise Rules, 1944, and is invested with all powers exercisable by the Collector of Central Excise (Appeals) for the relevant jurisdiction, enabling the Director to perform statutory functions and exercise procedural authorities under the Act and 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.
Appointment of Central Excise Officer vests the appointee with the Collector (Appeals) statutory powers under central excise law.
Director (Audit) is appointed as a Central Excise Officer under clause (b) of Section 2 of the Central Excises and Salt Act, 1944 read with Rule 4 of the Central Excise Rules, 1944, and is invested with all powers exercisable by the Collector of Central Excise (Appeals) for the relevant jurisdiction, enabling the Director to perform statutory functions and exercise procedural authorities under the Act and Rules.
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