Designation of Proper Officer under Central Excise Rules, 1994
List of proper Officers under
various Excise Rules :- (1) 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.
(2) 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) | (i) Superintendent,
if the purchase of Central Excise Stamps is on credit basis.
(ii) 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 |