(a) The 1[State] Government may by notification delegate to the Financial Commissioner or Commissioner all or any of its powers under this Act, except the powers conferred by sections 14, 21, 22, 31, 56 and 58 of this Act.
(b) The 1[State] Government may by notification permit the
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. Substituted for the word “Punjab” by the Haryana Adaptation of Laws Order,1968.
1914: Pb. Act 1] EXCISE 317 delegation by the Financial Commissioner, or Collector to any person or class of persons specified in such notification of any powers conferred by this Act or exercised in respect of excise revenue under any Act for the time being in force.
14. An appeal shall lie from an original or appellate order of an excise officer in such cases or classes of cases and to such authority as the 1[State] Government shall by notification declare.