Designation of Proper Officer under Central Excise Rules, 1994
List of proper Officers under various Excise Rules :-
- With a view to have uniformity in designating the "Proper Officer" under
various rules of Central Excise Rules, 1944, the Central Excise Officers
have been designated as "proper officer" under various rules of Central
Excise Rules, 1944 as shown in the Table below.
- The rank of the officer indicated in column (2) of the Table is the
minimum rank of the proper officer for a particular rule. However, the
proper officer for that particular rule could be any officer senior to the
officer indicated in Column (2). As for example, for Rule 9(1) the proper
officer has been designated as Inspector. But this should be read to mean
that the proper officer is any officer of, and above, the rank of an
Inspector of Central Excise.
TABLE |
| Rule |
Rank of proper officer |
| 9(1) |
Inspector |
| 9(2) |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise (upto a period of 6 months).
Commissioner (above a period of 6 months). |
| 9B(1) |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 14A. Proviso (b) |
Inspector |
| 44(2) & 44(3) |
Supdt. |
| 45 |
-do- |
| 46 |
-do- |
| 49(l)Proviso I |
Officers authorised to remit duty by Board. |
| 49(l)Proviso II |
-do- |
| 50 |
Inspector |
| 52 |
Inspector |
| 52A(2) |
Inspector |
| 52A(4) |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 52A(6) |
Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 53(3) |
Supdt. |
| 54 |
-do- |
| 55 |
-do- |
| 57F(4)(c) & Proviso |
Officer authorised by Board from time to time. |
| 57-1 |
Supdt. |
| 65(2)(ii) |
Inspector |
| 65(4) |
Supdt. |
| 65(5) |
-do- |
| 65(6) |
- Superintendent, if the purchase of Central Excise Stamps is on
credit basis.
- Inspector, if the purchase of Central Excise stamps is on cash.
|
| 67 |
Superintendent |
| 69 |
Superintendent |
| 72 |
Inspector |
| 73 |
-do- |
| 74 |
-do- |
| 75(2) |
Inspector |
| 79 |
Inspector |
| 83(6) |
Supdt. |
| 87 |
Inspector |
| 89 |
Supdt. |
| 90 |
-do- |
| 94(2) |
-do- |
| 96ZV |
-do- |
| 96ZH(3) |
-do- |
| 96ZJ(b) |
-do- |
| 96ZL(i) |
-do- |
| 96ZI |
-do- |
| 96ZI(5) |
-do- |
| 97 |
Inspector |
| 97A |
Supdt. |
| 97B |
Remitting authority, |
| 98 |
Supdt. |
| 99 |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 100A |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 100B |
Supdt. |
| 100E |
Inspector |
| 100F |
Superintendent |
| 100G |
-do- |
| 143 |
-do- |
| 143A |
Superintendent |
| 147 |
-do- |
| 149 |
Asstt. Commissioner of Central Excise
or Deputy Commissioner of Central Excise |
| 156 |
Supdt. |
| 156A |
-do- |
| 156B |
-do- |
| 158 |
-do- |
| 160 |
-do- |
| 161 |
Asstt. Commissioner of Central Excise
or Deputy Commissioner of Central Excise |
| 162 |
Inspector |
| 165 |
-do- |
| 167 |
Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise |
| 170 |
Supdt. |
| 171 |
Inspector |
| 173B |
Asstt. Commissioner of Central Excise
or Deputy Commissioner of Central Excise |
| 173C |
-do-/(In case of increase in price, Supdt.) |
| 173C(11) |
-do- |
| 173G(1) |
-do- |
| 173G(1)Proviso(ii)(a) |
-do- |
| 173G(2) |
Inspector |
| 173G(2)(v) |
C |
| 173G(2)(vii) |
Supdt. |
| 173G(3) |
-do- |
| 173G(4)(b) |
Inspector |
| 173G(7) |
Supdt. |
| 173-1 |
-do- |
| 173K |
-do- |
| 173L |
-do- |
| 173M |
-do- |
| 173MM |
Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 173N(2) |
Supdt. |
| 173N(4) |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 173N(6), (4) & (6) [156A] |
Supdt. |
| 173N(6) (156B) |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 173P(1) modified Rule 195 |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 173P(2) modified Rule 196A |
Supdt. |
| 173P(3) modified Rule 196B |
-do- |
| 185 |
Superintendent/Inspector |
| 185(1) |
Inspector |
| 189 Powers to sanction Refunds |
Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise |
| 194(3) |
Superintendent |
| 195 |
-do- |
| 196 |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Centra Excise |
| 196A |
Supdt. |
| 196AA |
-do- |
| 196B |
-do- |
| 223A |
Inspector |
| 223B |
Supdt. |
| 224 |
-do- |
| 224A |
-do- |
| 224B |
-do- |
| 226 |
Inspector |
| 227 |
Supdt. |
| 228 |
Supdt. |
| 233B |
Asstt. Commissioner of Central Excise or Deputy Commissioner of
Central Excise |