(b)any power exercisable by a 439[Principal Commissioner of Central Excise or Commissioner of Central Excise] under this Act may be exercisable also by a 440[Joint] 441[Principal Commissioner of Central Excise or Commissioner of Central Excise] or an Assistant 442[Principal Commissioner of Central Excise or Commissioner of Central Excise] 443[or Deputy 444[Principal Commissioner of Central Excise or Commissioner of Central Excise]] empowered in this behalf by the Central Government;
