Section 114(3) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(3)[ The Superintendent of Excise shall control the Inspectors, Sub-Inspectors of Excise, Supervisors and Guards subject to the control and direction of the Commissioner and Assistant Excise Commissioner.] [Inserted by Notification No. FD/F.111/20-3/part/4899/66 dated 26-9-1966, published in Government Gazette Series I, No. 27 dated 6-10-1966.]
