Delegation and withdrawal of powers

(1) The Government may delegate its powers to the Excise Commissioner subject to such limitations and conditions as may be specified in the order of delegation. (2) The Excise Commissioner and the Deputy Commissioner may, by order, delegate their powers under this Act to any subordinate officer subject to such limitations and conditions as may be specified in the order of delegation. (3) The Excise Commissioner or the Deputy Commissioner, as the case may be, may by an order also withdraw from any officer or person any or all the powers so delegated.