Jurisdictional appointment empowers Commissioner of Service Tax Mumbai with nationwide Central Excise Officer powers to investigate First Flight Courier cases. The Commissioner of Service Tax, Mumbai is appointed and vested with all powers of a Central Excise Officer throughout India for investigation and adjudication of cases being investigated against M/s First Flight Courier Ltd, pursuant to Section 83A of the Finance Act, 1994 read with Rule 3 of the Service Tax Rules, 1994.