Power of Central Government to make rules . — (1) The Central Government may make rules to carry into effect… — THE CENTRAL EXCISE ACT, 1944

Power of Central Government to make rules . — (1) The Central Government may make rules to carry into effect the purposes of this Act.

37. Power of Central Government to make rules . — (1) The Central Government may make rules to carry into effect the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may—

Section 37