(b)Limitations and restrictions. - Casual leave may not be combined with any other kind of leave, and ordinarily may not extend to more than ten consecutive days, or more than ten days in any one calendar year. The Commissioner of Excise is, however, authorised in special cases, to grant casual leave to officers subordinate to him in excess of ten days. If casual leave is taken in extension of gazetted holidays, those holidays must ordinarily be counted as part of the leave but the Commissioner of Excise may, in exceptional cases, allow a departure from this rule.