Powers of Central Excise Officers :

Central Excise Act and Central Excise Rules, 2002 provide certain powers to the Central Excise Officers. As per section 12E, a Central Excise Officer may exercise the powers and discharge the duties conferred or imposed on any other Central Excise Officer who is subordinate to him. However, Commissioner (Appeals) can 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 (Appeals).