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<h1>Commissioners of Central Excise in Chennai, Delhi, Mumbai empowered for nationwide investigation and adjudication under 1944 Act.</h1> Notification No. 35/97-C.E. (N.T.) dated 19-8-1997 authorizes the Commissioners of Central Excise (Adjudication) in Chennai, Delhi, and Mumbai with the powers of investigation and adjudication across India. This empowerment is granted under the Central Excises Act, 1944, and the Central Excise Rules, 1944. The Central Board of Excise and Customs assigns these powers to facilitate the investigation and adjudication of cases as designated by the Board.