Delegation of Commissioner powers: authorising exercise of nationwide investigation and adjudication authority for assigned excise cases. The Central Board of Excise and Customs, under clause (b) of section 2 of the Central Excise Act, 1944 read with rule 4 of the Central Excise Rules, 1944, invests the Commissioner of Central Excise, Vadodara, with the powers of the Commissioner of Central Excise to be exercised throughout the territory of India for the purpose of investigation and adjudication of such cases as may be assigned to him by the Board.