Central Excise Act, 1944
37B. INSTRUCTIONS TO CENTRAL EXCISE OFFICERS.
The Central Board of Excise and Customs constituted under the
Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it
necessary or expedient so to do for the purpose of uniformity in the
classification of excisable goods or with respect to levy of duties of excise
on such goods, issue such orders, instructions and directions to the Central
Excise Officers as it may deem fit, and such officers and all other persons
employed in the execution of this Act shall observe and follow such orders,
instructions and directions of the said Board :
Provided that no such orders, instructions or
directions shall be issued –
(a) so as to require any Central Excise
Officer to make a particular assessment or to dispose of a particular case in a
particular manner; or
(b) so as to interfere with the
discretion of the [ 100 Commissioner of Central Excise (Appeals) 100 ] in the
exercise of his appellate functions. 147 ]