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TypeBare Act JurisdictionCentral Government

Central Excise Act, 1944 Section 12E

Powers of Central Excise Officers

~1 min read
https://sooperkanoon.com/act/37124

Bare act section · Research

About this section

Central Excise Act, 1944 Section 12E is part of Central Excise Act, 1944 - Powers of Central Excise Officers. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1 [2 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 2 [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 VI-A.]

________________________

1. Section 12A inserted by Act 79 of 1985, section 4 (w.e.f. 27-12-1985).

2. Section 12A renumbered as section by 12E Act 40 of 1991, section 7 (w.e.f. 20-9-1991).

Frequently asked questions

What does Central Excise Act, 1944 Section 12E provide?

Section Section 12E of the Central Excise Act, 1944 (Powers of Central Excise Officers) is reproduced on this page as part of the Central Excise Act, 1944. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Act, 1944 Section 12E?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Act, 1944 Section 12E. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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