Delegation of Central Excise powers: Officer empowered to investigate and adjudicate assigned cases nationwide under statutory rules. The Central Board of Excise and Customs appoints the Officer on Special Duty (Bills), Directorate General of Inspection and Audit, New Delhi, as Central Excise Officer and invests him with the powers of Collector of Central Excises to be exercised throughout the territory of India for investigation and adjudication of cases assigned by the Board, pursuant to clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944.