Appointment of Excise Commissioner

(1) The Government may by notification, appoint an officer not below the rank of a Collector, as Excise Commissioner for the Union territory, who, subject to the general or special orders of the Government in this behalf, shall be the chief controlling authority in all matters connected with the administration of this Act. (2) The Excise Commissioner shall, in respect of the administration of this Act, exercise all the powers of the Collector and shall have the control of the administration of the Excise Department.