Delegation of investigation and adjudication powers nationwide to a Commissioner for targeted central excise proceedings. The Central Board of Excise and Customs, under the enabling provision of the Central Excise Act read with the Central Excise Rules, invests the Commissioner of Central Excise, Bhubaneswar-I with the powers of a Central Excise Officer to be exercised throughout India for investigation and adjudication of cases against M/s. Western India Machinery Company and M/s. Vineet Electrical Industries (Private) Limited.