(1) The [State Government] may-
(a) empower any officer to perform the acts and duties mentioned in Chapter VIII, and
(b) order that all or any of the powers and duties assigned to an officer of the Excise partment under this Act shall, subject to the provisions thereof, be exercised and performed by any officer other than an officer of the Excise Department or by any other person.
[10-A. Establishment of check-post and inspection of goods while in movement - (1) The excise commissioner may, with a view to prevent or check evasion of excise duty, by notification in the [Official Gazette], direct the setting up of check-posts at such places and for such period as may be specified in the notification,. Every officer or official, who exercises his powers and discharges his duties at such check-posts by way of inspection of documents produced and goods being moved, shall be its Incharge.
(2) Notwithstanding anything contained in sub-section (1), The Excise Commissioner may , by notification in the [Official Gazette], declare any existing check-post established by any other department of the [State Government] to be the check-post for the purposes of this section and may appoint any officer or official to act as the Incharge of the checkpost for the purpose of this section.
(3) The driver or person Incharge of vehicle or carrier carryi9ng axcisable articles shall-
(a) carry with him the permit, pass, bill and bilty:
(b) stop the vehicle or carrier at such check-post
(c) Produce all documents for inspection of the Incharge of the check-post; and
(d) allow documents for inspection of goods/excisable articles.
Explanation- for the purpose of this section vehicle or carrier shall include any means of transportation including an animal to carry goods from one point to another.]