Notification No. 26/95-C.E. (N.T.), dated 6-6-1995.
Notification under Section 37 – In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944) and of all other powers enabling it in this behalf the Central Government hereby directs that references to any authority specified in column 2 of the Table below in the rules made or deemed to have been made under that section or in any other notification, decisions or orders, issued or made under such rules or under any other section of the said Act shall, unless the context otherwise requires, be construed as references to the authorities specified in column 3 of the Table below :-
|1.||Principal Collector of Central Excise||Chief Commissioner of Central Excise|
|2.||Collector of Central Excise||Commissioner of Central Excise|
|3.||Collector of Central Excise
|Commissioner of Central Excise ((Appeals)/Collector (Appeals) peals)/Commissioner (Appeals)|
|4.||Deputy Collector of Central Excise||Joint Commissioner of Central Excise|
|5.||Assistant Collector of Central Excise||Assistant Commissioner of Central Ex-Excise or Deputy Commissioner of Central Excise|