Superintendence and control of the Excise Administration and Excise Officers

(1) Subject to the control of the Government and unless the Government by notification otherwise directs the general superintendence and administration of all matters, relating to Excise shall vest in the Commissioner. (2) Subject to the general superintendence and control of the Commissioner and unless the Government by notification otherwise directs, the Deputy Commissioner shall control all Excise and Taxation Officers in his division.