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<h1>Jurisdictional appointment empowers Commissioner of Service Tax Mumbai with nationwide Central Excise Officer powers to investigate First Flight Courier cases.</h1> 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.