SECTION 37A. Delegation of powers. -

 The Central Government may, by notification in the Official Gazette direct that subject to such conditions, if any, as may be specified in the notification -

(a) any power exercisable by the Board under this Act may be exercisable also by  a  Chief Commissioner of Central Excise  or a  Commissioner of Central Excise   empowered in this behalf by the Central Government;

(b) any power exercisable by a  Commissioner of Central Excise  under this Act may be exercisable also by a  Joint Commissioner of Central Excise  or an  Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise  empowered in this behalf by the Central Government;

(c) any power exercisable by a   Joint Commissioner of Central Excise  under this Act may be exercisable also by an   Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise  empowered in this behalf by the Central Government; and

(d) any power exercisable by an  Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise  under this Act may be exercisable also by a gazetted officer of Central Excise empowered in this behalf by the Board.