(f)delegate to the Excise Commissioner, Collectors and to any subordinate officer, subject to such conditions and restrictions as may be prescribed by any rules made under Section 36, sub-section (2), Clause (a) any powers conferred upon, or exercised in respect of the Excise revenue by the State Government, the Excise Commissioner and Collectors respectively or under the provisions of this Act or any other law for the time being in force relating to Excise.