(e)authorise-(i)the State Government to delegate to the Excise Commissioner and also in such cases and such matters as the State Government may specify, to the Commissioner of a Division;(ii)the Excise Commissioner, and in such cases and in such matters as the State Government may specify, a Commissioner of Division, subject to the control of the State Government to delegate to Collectors; and(iii)Collector; subject to the control of the Excise Commissioner and the State Government, to delegate to subordinate officers, subject to such conditions and restrictions as may be prescribed by any rules made under Section 84, sub-section (2), clause (a) any powers conferred upon, or delegated to, or exercised in respect of the excise revenue by the State Government, the Excise Commissioner, Commissioners of Divisions and Collectors, respectively, by or under the provisions of this Act or of any other law for the time being in force relating to excise.