Excise
Substitution of new authorities
88. In the Central Excise Act, 1944 [1 of 1944. 32 of 1994](hereinafter referred to as the Central Excise Act) or in Chapter V of the Finance Act, 1994 or in any other law for the time being in force, the reference to any authority specified in column (1) of the Table below shall be substituted by reference to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made:—
TABLE
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Sl. No.
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(1)
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(2)
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1.
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Chief Commissioner of Central Excise
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Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise
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2.
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Commissioner of Central Excise
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Principal Commissioner of Central Excise or Commissioner of Central Excise.
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Notes on Clauses:
Clause 88 of the Bill seeks to amend the Central Excise Act so that a reference in that Act to a Chief Commissioner of Central Excise or a Commissioner of Central Excise may also include a reference to the Principal Chief Commissioner of Central Excise or the Principal Commissioner of Central Excise, as the case may be.
