Section 72(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)The auction shall be held before a Committee consisting of:(i)The Commissioner;(ii)The Assistant Excise Commissioner; and(iii)The Excise Officer.In the absence of any member, the Commissioner shall nominate the officer who shall substitute for the absentee member.When the Commissioner is absent the Assistant Excise Commissioner shall take his place.
