Adjudication allocation rules: high-value and multi-jurisdictional excise cases assigned to designated adjudicating authorities. Adjudication of show cause notices is allocated by hierarchical guidelines: high-value cases and multi-commissionerate matters are normally assigned to the Additional Director General (Adjudication), with field Commissioners as alternatives when ADG capacity is lacking. Single-commissionerate matters are adjudicated by the executive Commissioner; multi-commissionerate matters by the Commissioner whose jurisdiction contains the noticee with the largest assessed demand, subject to a formal jurisdictional order. Ongoing proceedings remain before the current adjudicating Commissioner unless reappointed under these rules; departures require referral under the prescribed procedure.