Appointment of Adjudicating Authority: Commissioner designated to adjudicate a show-cause notice issued by revenue intelligence. The Central Board of Excise and Customs designates the Commissioner of Central Excise (Adjudication), Air Cargo Complex, New Delhi, to act as the adjudicating authority in multiple commissionerate and port capacities for the purpose of adjudicating a show-cause notice issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, in respect of matters relating to M/s. Vikrant Overseas and others, thereby establishing a Common Adjudicating Authority limited to that specified case.