Delegation of investigation and adjudication powers enables a designated Collector to exercise territorial authority when cases are assigned. The Collector of Central Excise, Bombay I, is vested with the powers of the Collector to be exercised throughout India for investigation and adjudication of cases assigned to him by the central board, under the enabling provision of section 2(b) of the Central Excises and Salt Act read with rule 4 of the Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Delegation of investigation and adjudication powers enables a designated Collector to exercise territorial authority when cases are assigned.
The Collector of Central Excise, Bombay I, is vested with the powers of the Collector to be exercised throughout India for investigation and adjudication of cases assigned to him by the central board, under the enabling provision of section 2(b) of the Central Excises and Salt Act read with rule 4 of the Central Excise Rules.
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