Appointment as Central Excise Officer: Director (Audit) vested with Collector powers for investigation and adjudication of assigned cases nationwide. The Board appoints the Director (Audit) as Central Excise Officer under clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944, and invests him with the powers of Collector of Central Excise to be exercised throughout India for investigation and adjudication of cases assigned to him by the Central Board of Excise and Customs.
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Provisions expressly mentioned in the judgment/order text.
Appointment as Central Excise Officer: Director (Audit) vested with Collector powers for investigation and adjudication of assigned cases nationwide.
The Board appoints the Director (Audit) as Central Excise Officer under clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944, and invests him with the powers of Collector of Central Excise to be exercised throughout India for investigation and adjudication of cases assigned to him by the Central Board of Excise and Customs.
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