Section 2(b) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(b)"Assistant Excise Commissioner" means the Assistant Commissioner appointed under the [sub-section (2) of section 3] [Substituted by Notification No. Fin(Rev)/2-35/49/75 dated 30-4-1997 published in Official Gazette, Series I No. 27, dated 6-10-1997.];
