(2)[A Joint Commissioner of Excise or a Deputy Commissioner of Excise] [Substituted by Act 21 of 1998 w.e.f.28-5-1998] appointed under sub-section (1), shall exercise such powers and perform such duties and functions assigned to a Deputy Commissioner under this Act, as may be specified by the State Government in the notification, and thereupon the Deputy Commissioner shall not be competent to exercise the powers or perform the duties and functions so specified.
