Delegation of Commissioner powers: Chandigarh I empowered to exercise nationwide investigative and adjudicative authority as assigned by the Board. The Central Board of Excise and Customs authorizes the Commissioner of Central Excise, Chandigarh I to exercise the powers of the Commissioner of Central Excise throughout India for investigation and adjudication of cases assigned by the Board, under the statutory provision in clause (b) of section 2 read with rule 4 of the Central Excise Rules.