Power of the Central Government to empower Central Excise Authorities :

In addition to section 37, section 37A authorises the Central Government, by issuance of a notification, to empower any of the excise authorities, from the Board to the Assistant Commissioner, to exercise such of those powers as may be delegated by the Central Government. In other words, the Central Government has unfettered power to delegate its powers to the authorities specified in section 37A.