The State Government may, by notification, for the whole or for any specified part of the State—
(a) appoint an officer, hereinafter referred to as the Excise Commissioner who, subject to such control (if any) as the State Government may direct, shall superintend the administration of Excise Department and the collection of the excise revenue;
(b) appoint any person other than the Collector to exercise all or any of the powers and to perform all or any of the duties conferred and imposed on a Collector by or under this Act, either concurrently with, or in subordination to, or in exclusion of, the Collector subject to such control as the State Government may direct;
(c) appoint officers of the Excise Department of such classes and with such designations, powers and duties as the State Government may think fit;
(d) order that all or any of the powers and duties assigned by or under this Act to any officer appointed under clause (c) shall be exercised and performed by any servant of the Government, or any other person;
(e) delegate to the Chief Revenue Authority or the Excise Commissioner all or any of its powers under this Act except the power conferred by Section 62 to make rules;
(f) withdraw from any officer or person all or any of his powers under this Act; and
(g) permit the delegation by the Chief Revenue Authority, the Excise Commissioner or the Collector to any person or class of persons specified in such notification, of any powers conferred or duties imposed upon it or him by or under this Act, or exercised or discharged by it or him in respect of the excise-revenue under any other Act for the time being in force.
(1) The State Government may, by notification, establish flying squads for investigating into any case of alleged or suspected evasion of excise revenue or any case of alleged or suspected contravention of any of the provisions of this Act or the rules made thereunder and shall specify therein the area over which the flying squad shall exercise jurisdiction.
(2) A flying sqund established under sub-section (1) shall consist of excise officers and other persons as the State Government may, from time to time, appoint thereto.
(3) The Excise Officers or other person appointed to the flying squad shall exercise the powers and perform the duties as may be conferred or imposed under Section 7.