Delegation of Central Excise powers permits a designated Collector to exercise nationwide investigation and adjudication powers when cases are assigned. The Central Board of Excise and Customs, under the enabling provisions of the Central Excise and Salt Act and the Central Excise Rules, invests the Collector of Central Excise, Calcutta I, with the powers of a Collector of Central Excise to be exercised throughout India for the investigation and adjudication of cases as assigned by the Board.
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Provisions expressly mentioned in the judgment/order text.
Delegation of Central Excise powers permits a designated Collector to exercise nationwide investigation and adjudication powers when cases are assigned.
The Central Board of Excise and Customs, under the enabling provisions of the Central Excise and Salt Act and the Central Excise Rules, invests the Collector of Central Excise, Calcutta I, with the powers of a Collector of Central Excise to be exercised throughout India for the investigation and adjudication of cases as assigned by the Board.
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