3 [12E.] Powers of Central Excise Officers . — (1) A Central Excise Officer may exercise the powers and disch… — THE CENTRAL EXCISE ACT, 1944

[ 3 [12E.] Powers of Central Excise Officers . — (1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him.

2 [ 3 [12E.] Powers of Central Excise Officers . — (1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him. (2) Notwithstanding anything contained in sub-section (1), the 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) shall not exercise the powers and discharge the duties conferred or imposed on a Central Excise Officer other than those specified in Section 14 or Chapter VIA.]

Section 2