7. [ Delegation of powers. [Substituted by Act 1 of 1971 w.e.f. 7-8-1970]
(1)The State Government may by notification delegate to the Excise Commissioner or to any other Excise Officer any of its powers under this Act except the powers under section 67 and 71.(2)The State Government may by notification delegate subject to such conditions and as may be specified therein any of the powers conferred by or under this Act on the Excise Commissioner [or the Joint Commissioner of Excise] or the Deputy Commissioner, to any Excise Officer.]
