(b)Application received from the Superintendent of Excise and the Deputy Superintendent of Excise posted in District and Sub-division shall be forwarded to the Commissioner of Excise by the Deputy Commissioner and the Sub-divisional Officer (Civil) respectively with their recommendation for sanction. Application received from the Deputy Superintendent of Excise posted in a District Head Quarter shall be forwarded to the Commissioner of Excise by the Superintendent of Excise with his recommendation for sanction. The Commissioner of Excise shall forward the application to Government with his recommendation if the period of leave exceeds 30 days. When, however, the period of leave applied for does not exceeds 30 days the Commissioner of Excise can sanction the leave making necessary officiating arrangements. The notification granting such leave should be published in the Gazette over the signature of the Commissioner of Excise and a copy sent to the State Government for information.