Common Adjudicating Authority designated to adjudicate a show cause notice issued to M/s Havells India, consolidating adjudicatory powers. The Central Board of Excise and Customs designates the Joint Commissioner or Additional Commissioner of Customs at Inland Container Depot, Tughlakabad, as the Common Adjudicating Authority empowered to exercise the powers and discharge the duties of two specified customs/central excise officers for adjudicating the show cause notice issued to M/s Havells India Ltd.; the delegation consolidates adjudicatory competence for that notice and identifies the file reference for administrative implementation.