Delegation of Collector powers enables nationwide investigation and adjudication authority for assigned excise cases. The Central Board of Excise and Customs, relying on clause (b) of section 2 of the Central Excises and Salt Act and rule 4 of the Central Excise Rules, delegates to a designated Collector the statutory powers of a Collector of Central Excise to exercise investigation and adjudication authority throughout the territory of India in respect of cases assigned by the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delegation of Collector powers enables nationwide investigation and adjudication authority for assigned excise cases.
The Central Board of Excise and Customs, relying on clause (b) of section 2 of the Central Excises and Salt Act and rule 4 of the Central Excise Rules, delegates to a designated Collector the statutory powers of a Collector of Central Excise to exercise investigation and adjudication authority throughout the territory of India in respect of cases assigned by the Board.
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