"Corruption - “the abuse of entrusted power for private gain”. Corruption can be classified as grand, petty and political, depending on the amounts of money lost and the sector where it occurs.

Grand corruption consists of acts committed at a high level of government that distort policies or the central functioning of the state, enabling leaders to benefit at the expense of the public good. Petty corruption refers to everyday abuse of entrusted power by low- and mid-level public officials in their interactions with ordinary citizens, who often are trying to access basic goods or services in places like hospitals, schools, police departments and other agencies.

Corruption corrodes the social fabric of society. It undermines people's trust in the political system, in its institutions and its leadership. A distrustful or apathetic public can then become yet another hurdle to challenging corruption.

Transparency International

  • BackDoor Appointments

    Constitution of India - Article 16: There shall be equality of opportunity for all citizens in matters relating to employment or appointment to any office under the State

    Departments serving the purpose of education in the state should be free from all encumbrances but in reality, the School Education, SCERT, Technical Education, and Higher Education departments are viewed as prime departments able to absorb thousands of backdoor appointees. As a result, the quality of education being churned out in the state is much debatable. As per RTI documents, between the years 2005 and 2015, 39 Lecturers and Assistant Professors were regularized at various points of time foregoing the NPSC route of selection through merit.

    As if backdoor appointment was not flagrant violation of rules itself, in a most astonishing case of supreme arrogance and we-are-above-the-law attitude, in the year 2013-14, 7 (seven) contract employees in the rank of Assistant Professors were regularized by the Department despite not having cleared National Eligibility Test (NET), which is mandatory for recruitment to such post; again another instance of cosy relationship enjoyed between the bureaucrats and politicians without much fear of accountability. Also, another appointee to the same post was not in possession of M.Ed degree, which is clearly disqualifiable.

    # Year of
    Num of
    Post Remarks
    1 2007 22 Lecturer: NPSC post Backdoor Appointment
    2 2011 6 Assistant Professor: NPSC post Backdoor Appointment
    3 2012 1 Assistant Professor: NPSC post Backdoor Appointment
    4 2012 1 Hub Engineer: NPSC post Backdoor Appointment
    5 2013 9 Assistant Professor: NPSC post Backdoor Appointment.
    7 appointees without
    NET certification
    and 1 appointee without
    M.Ed. degree
    Total 39 Posts

    According to the Department’s notification dated 24/8/2010, NET certification is compulsory for recruitment. Between the years 2005 and 2015, another 82 were also appointed through NPSC examination. Thus, out of the total 121 appointments between the mentioned years, roughly 32% were backdoor appointees.

    The ACAUT Nagaland understands that in the light of backdoor appointment exposes, there were heightened expectations from the student community and society in general for ACAUT to deliver immediate results. While the technical aspect of backdoor appointment and its illegality is clear-cut, there are also aspects to backdoor appointments which are complex, with variables such as tribe, range, region, politics, power politics, and sundry, all potential derailing factors and therefore, the issue had to be studied and treaded carefully.

    The issue before ACAUT Nagaland is clear: all those appointments which have bypassed the NPSC are clearly deemed illegal and having undermined a duly constituted constitutional body, the only recourse to settlement is through the filing of a Public Interest Litigation (PIL).

    Media Cell, ACAUT Nagaland.

    Download List of Appointments.

    Out of 171 Junior Engineers (JEs) appointed between 2005 and 2015 in the State PWD, precious 61 seats were filled up through backdoor and only 110 selected through NPSC. Also, in a record of sorts, 21 JEs were squeezed into the department in one day alone, that is, on 22nd May 2015, as direct backdoor appointees. This new record was made by breaking the previous record set on 28th June, 2012, when 10 JEs were squeezed in into the department as backdoor appointees. However, in all fairness, 53 SDOs were appointed during the same period, all through NPSC.

    Most incredibly, while the NPSC was in the process of notifying its Combined Technical Services Examination (electrical, mechanical, civil, etc.) for the posts of 18 JEs and 5 SDOs to be held in June 2015, the Nagaland PWD sneakily appointed the 21 JEs in May or during the same period. Thus, not only were meritorious candidates deprived of their seats, the NPSC was made to appear foolish as well.

    In another most appalling situation, between 2008 and 2015, 1092 posts of Section officer- Grade 1 & 11, Section Assistant and LDA; all requiring minimum qualifications of graduate and above or diploma in engineering were appointed without the department following any transparent selection process.

    Thus, out of the total 1316 appointments, a massive 1153 or 88% comprised backdoor appointments.

    Year Name of
    Num of
    Mode of
    2005 Junior Engineer 2 Cabinet Approved/
    Direct appointment
    2007 Junior Engineer 10 Direct appointment Backdoor
    2008 Junior Engineer 5 Direct appointment Backdoor
    2009 Junior Engineer 13 Cabinet Approved/
    Direct appointment
    2012 Junior Engineer 10 Direct appointment Backdoor
    2015 Junior Engineer 21 Direct appointment Backdoor
    Total 61 Posts
    2008-15 Section officer
    - Grade 1 & 11,
    Section Assistant,
    and LDA
    1092 Direct appointment Backdoor

    Download pdf.

    (The tables attached are backdoor appointments, including 'regularization' in the Health and Family & Welfare Department in between the years 2005 and 2015)

    Between the years 1992 and 2005, 70 doctors were appointed on ad-hoc as Assistant Surgeons, Class 1 Gazetted officers, by the State Health & Family Welfare Department. On 1st August, 2005, the Directorate requisitioned the NPSC to conduct exams for the said posts. On 20th June, 2006, the department notified the selection of only 10 Assistant Surgeons through NPSC exams! Not surprisingly, none of the 70 appointees went through the examination process and the department resorted to the following machinations to protect its appointees:

    1. 1. On 15th September, 2005, out of the 70, the State Cabinet 'regularized' the services of 10 doctors.
    2. 2. On 6th March, 2006, the Department notified the 'regularization' of further 30 appointees, however, backdating it w.e.f., from 15th September, 2005, to avoid NPSC exam notification 2006!
    3. 3. 19 appointees were once againregularized in 2008 after 'hiding' the posts and appointments from the NPSC and its examination held in 2006.
    4. Thus, out of the 70 appointees, 59 were appointed and regularized backdoor and 3 managed to clear NPSC exam.

    Between 2005 and 2007, 11 doctors were appointed on ad-hoc as Medical Officers, Class 1 Gazetted officers. Again, despite NPSC holding exams in 2007, and 2010, for the posts of Medical Officers, the 11 posts and appointees were 'hidden' again by the department and all subsequently regularized in December 2011. Thus, well-meaning doctors entered fraternal service as backdoor appointees.

    Like the other departments, the medical department is no exception to rampant corruption. Again, between the years 2005-2015, out of the 366 clerical and technical posts (Grade 2), 298 posts were appointed directly by the department without calling for any interview or selection process. Only 2 were appointed through NPSC and the rest 66 appointed after 'interview selection', claims the department. However, this claim seems fishy as the department has not furnished any document as proof of interview, including newspaper advertisements.

    Thus, in between the years 2005 and 2015, approximately 427 appointments, excluding Grade 3 and 4, have either been regularized or are in the process of regularization by the Medical Department after conducting backdoor appointments stretching back to 1990's.

    Download pdf.

    The ACAUT Nagaland is putting forth in public domain the RTI reply received from the State Council of Educational Research and Training (SCERT) for appointments to all the NPSC recruitable posts between the years 2010 and 2015. In 2013, the NPSC conducted exams for the post of 14 Lecturers or Class I Gazetted post and 1 (one) post of Training-cum- Research Assistant (TRA) or Class II Gazetted post and filled up accordingly. However, during the same period, that is, 2010-15, the SCERT appointed 3 Research Assistants or Class IGazetted, 6 Training-cum- Research Assistants or Class II Gazetted, 19 Lecturers or Class I Gazetted, and 8 W.E Teachers/Technicians/Statistician or Class II Gazetted, for a total of 36 (thirty- six) appointments through 'Direct Recruitment'.

    (The attached table includes some of the NPSC notified posts arbitrarily filled up by the department)

    Thus, between 2010 and 2015, 14 posts were filled up through NPSC and the rest 36 through backdoor. While the SCERT Department has justified its appointment squarely blaming NPSC for not filling up the posts despite repeated request, the RTI document tells a different story. The claim of the SCERT that "The department cannot keep on waiting for NPSC for indefinite period of time" is fallacious and misleading for the simple reason that:

    1. 1. The NPSC conducted exams for the posts of 14 Lecturerand 1 Training-cum-Research Assistant (TRA) in 2013.
    2. 2. Out of the 3 requisition letters furnished to ACAUT, the SCERT produced only 1 requisition letter ADDRESSED to the Secretary, NPSC, dated 19th May, 2014 requesting the NPSC to conduct exams for 5 posts of Lecturer and 1 post of TRA.However, the sheer duplicity of the department is exposed, as according to documents, 3 Research Assistants out of 3 posts, 12 Lecturers out of 19 posts, 5 Training- Cum- Research Assistants out of 6 posts and 8 W.E Teachers/Technicians and Statisticians out of 8 posts, had already been appointed on 1st March 2014, almost 3 months before the issuance of the requisition letter. Later on, between 28th May, 2014 and 16th December 2014, the SCERT appointed 7 lecturers and 1 TRA, with 1 lecturer and 1 TRA appointed on 28th May 2014, barely 10 days after sending the NPSC requisition letter.Such blatant machination is unheard of, especially for adepartment entrusted with imparting training to teachers and lecturers.
    3. 3. According to the RTI document, at no point of time did SCERT requisitioned the posts of Class II Gazetted such as W.E Teachers/Technicians/ and Statisticians to the NPSC.

    In the light of allegation by the SCERT department, the NPSC is duty bound to issue a clarification. However, regardless of the requisition process or blame game, any Ad-hoc/contract appointment sans advertisement, a due selection process and the finality of an open competitive examination to be conducted by NPSC will inerrantly fall under the ambit of backdoor appointment and terminable ex-parte.

    Download List.

    As part of its social commitment, the ACAUT Nagaland is putting forth in public domain the RTI reply received from Social Welfare Department. Between the years 2010 and 2015, 3 (three) CDPOs, 1 Chief Instructor, 1 Superintendent, 1 Research Officer, 2 Probation Officers, 29 Supervisors, 2 Care Takers and 1 Matron were appointed through 'Direct Recruitment' by the department without routing the posts to NPSC for notification, and open examination thereof. In other words, 40 precious appointments to various posts were made through backdoor, thus, depriving qualified candidates of livelihood opportunity. As per the Supreme Court judgment, State of Bihar Vs Chandeshwar Pathak, the terminology "Backdoor appointment" applies to all appointments, even AD-HOC, made without advertisement or due selection process and therefore, the term is an accepted legal terminology. (The table attached includes some of the NPSC notified posts arbitrarily filled up by the department under doubtful circumstances).

    Thus, between 2010 and 2015, only 8 posts were filled up through NPSC and the rest 40 through backdoor in the ratio 1:5. While the SW Department has furnished intra- departmental correspondence letters issued by it to the Secretary, SWD, requesting the latter to requisition posts to the NPSC for conduct of exams, the department has not been able to furnish any copy of letters written by the Secretary, SWD, to the NPSC for the same as demanded by ACAUT in its RTI application (point no. 5).Also, as per the RTI query no. 2 (d), it clearly mentions that the SWD should furnish copies of advertisements, if any, for the posts to be filled which it could not. Therefore, the ACAUT is compelled to conclude that SWdepartment has not requisitioned the 40 posts to the NPSC till date. However, irrespective of the requisition process, any Ad-hoc/contract appointment sans advertisement, a due selection process and the finality of an open competitive examination to be conducted by NPSCwill inerrantly fall under the ambit of backdoor appointment and terminable ex-parte.

    Download List.

    It comes as little or no surprise that in spite of the scandalous expose by ACAUT Nagaland on rampant corruption and back door appointments by Rural Development Department (RDD), the state government is unwilling to act upon it for the obvious reason that almost all of the appointed RDOs/BDOs are the sons/daughters/relatives and kin’s of top bureaucrats and politiciansand having been directly appointed by them.This blatant abuse of power and authority is symptomatic of the wide gulf now afflicting naga society, namely, the emergence of the Haves and the Have nots and an oligarchic society controlled by the rich and the powerful. The ACAUT presents the following case before the general public for in-depth digestion:

    1. 1. All the backdoor appointments mostly close ones of politicians and bureaucrats were recommended by Ministers and Parliamentary Secretaries and gleefully carried out by the bureaucrats.
    2. 2. Naga society has reached such depraved level that there is now no shame in appointing one’s own children. For instance, the then Principal Secretary, RDD,issued the appointment order appointing his own daughter as RDO on 4th March, 2006, later regularized as BDO in 2012. The then Commissioner and Secretary, RDD,issued the appointment order appointing his own son as RDO on 27th May, 2014, now waiting to be regularized as BDO.If the ACAUT Nagaland releases the father/husband names of all the appointees, it would be accused of witch-hunt; therefore, it has refrained from doing so.
    3. 3. An RDO appointed in November 2012 resigned recently, just before the ACAUT published the names of all the 36 appointees. Why should anyone resign from a Class 1 gazetted post unless her appointment was as a result of favouritism and therefore illegal? However, she having set a laudable precedent, the RDD should have acted promptly on the other appointees.
    4. 4. Citing Department of Personnel & Administrative Reforms (P&AR) Memorandum or service rules, those appointed between the years 2000 and 2010 were regularized in 2012. However, P&AR is nothing but a spineless agency having systematically diluted its own notifications to justify backdoor appointments. Under its 2001 notification dated 26th Feb’ 2001, issued by Chief Secretary RS Pandey, para 6 (iv) - (a), (b) says that NPSC shall be consulted for any contract appointment and clearance obtained from it. Para2, 4, 6(iv) confers upon NPSC the sole prerogative to regularize the posts through open examination. However, by 2007, the P&AR flouting all rules had reduced NPSC to an impotent spectator. 2007 Memorandum notified that “the Governor is pleased to order that contract employees may be regularized by the departments who have completed more than 3 years of continuous service…as on 14th May, 2007.” Thus, in a single stroke Chief Secretary Lalhuma allowed the State Cabinet the sole prerogative to appoint and regularize backdoor appointees.

    The ACAUT Nagaland understands very well that the State Government will not take any action, that is, terminate the services of the backdoor appointees, thanks to lack of moral conviction and political acumen to grasps the feelings of the common man. Therefore, it is left with no option but to take recourse to actions as it deems fit, meanwhile educated unemployed youths and various student bodies must unite and initiate their own course of action as they deem fit to eradicate this scourge of a disease that has gone deep rooted over the years

    Download List.

  • Nepotism

    Form of favouritism based on acquaintances and familiar relationships whereby someone in an official position exploits his or her power and authority to provide a job or favour to a family member or friend, even though he or she may not be qualified or deserving. Transparency International

    That a meritorious student’s career can be jeopardized due to the machinations of top bureaucrats is appalling and highly condemnable. Ms. Watinaro A. Imsong, who secured 62nd position in All India Pre-Medical Test (AIPMT) and was No. 1 in merit list for BSc (Horti) course was nominated by the Directorate of Technical Education for admission into YS Parmar University of Horticulture and Forestry, Himachal Pradesh. Shockingly, she was denied admission into the reputed institute since one Imnatemsu Imchen, the son of Director of Horticulture, Nagaland had already been inducted for the lone seat by violating all the laid down norms. It may be mentioned that course seats in YSP University for Horticulture and Forestry are reserved for nominees of North East Council (NEC) and the NEC forwards the quota allotment to all the NE states, addressed to three departments, namely, Horticulture, Director of Higher & TE and Chief Conservator of Forest.

    According to State Common Selection Board meeting held on 10th December 2010, it was resolved that “the Department of Technical Education, Nagaland is the only nodal nominating department (to nominate meritorious students) for study to various technical courses.” This notification was forwarded to all the departmental HODs for “strict compliance” on 20th Jan 2011 by A. Kathipri, Director of Technical Education and also sent to North-East Council (NEC) too (copy enclosed).

    Thereafter, F.P. Solo, Commissioner & Secretary, Department of H&TE, on 11th Dec 2013, notified that “during 2014 there shall be no state JEE. Selection of students for state reserved in Undergraduate Engineering and MBBS and Allied courses will be on the basis of JEE (Main) and All India Pre-Medical Test (AIPMT).”

    On 21st April 2014, the registrar of YSP University wrote to NEC to send their nominees (students) for admission to 4 BSc (Horti) course seats. The admission date was cited as between 23rd-24th July 2014. Extension of admission date was deemed impossible.

    On 6th May, 2014, the NEC wrote to the Director of Higher & TE, Director of Horticulture, and Chief Conservator of Forest of all the NE states asking for nominees.

    On 19th May, the Director of Horticulture wrote to the NEC nominating her son, Imnatemsu for BSc (Horti) course citing NEC letter dated 8th May, 2014.

    On 9th June 2014, the NEC wrote to the Registrar, YSP University nominating Imnatemsu for the said course.

    ACAUT Nagaland would like to pose the following queries to the Director of Horticulture and the Chief Secretary:

    On what basis was Imnatemsu nominated by the Director of Horticulture since she or the Department is not the competent authority to do so?

    Since there was no state JEE nor did Imnatemsu appear for AIPMT, on criteria was he selected?

    Did the Horticulture Department, Nagaland, call for interview for selection of students to BSc (Horti) course in YSP Univ? If so, why wasn’t it advertised? If so, isn’t it violative of laid down rules which states that only Deptt of Technical Education can do so?

    What is the need of State Common Selection Board if the Horticulture Director can arbitrarily nominate students?

    Ms. Watinaro who secured 62nd position in AIPMT and was No. 1 in merit list for BSc (Horti) course was nominated by the Directorate of Technical Education, dated 8th July 2014, for admission to YSP University, Himachal Pradesh. To the utter shock of Ms Watinaro and family, on 23rd July, the day of admission, they found out that one Imnatemsu had already taken the admission. The Director of Horticulture nominated Imnatemsu’s admission for the course to NEC on 19th May when AIPMT results were yet to be declared. AIPMT result was declared on 7th June only.

    After this nepotism was brought to the notice of the Directorate of Technical Education, on 24th July it wrote to YSP University asking the University to cancel Imnatemsu’s admission. Once again the department in its letter explained that “the state government has decided to adopt the AIPMT as the basis for selection and nomination of candidates for admission into medical and allied courses.”

    The University on 25th July wrote to NEC to explain the anomaly (letter enclosed). For reasons best known to NEC, it has chosen to keep mum so far.

    Left with no option, the aggrieved family members of Watinaro approached the Chief Secretary with proof and evidences of wrongdoing. However, instead of writing to NEC to cancel the nomination of Imnatemsu and select Ms. Watinaro, the State CS letter dated 5th August simply asked for 1 (one) more BSc (Horti) seat in YSP University to accommodate Ms. Watinaro. The CS letter simply did not do justice to the aggrieved party. Rather it was an embarrassment since no university will accommodate any CS letter or even NEC plea within 9 days - the presumed last date of admission being 14th August since many University rules usually permit admission even upto 20 days late.

    That high ranking bureaucrats can play games of nepotism, practice open corruption at the cost of genuine deserving students is an eye opener for all Nagas. The ACAUT shall leave no stone unturned to pursue this matter to its logical conclusion. The aggrieved party approached NSF to take up the matter but to no avail. Therefore, it is the request of ACAUT Nagaland that the apex student body should be pro-active since careers of meritorious students are at stake.

  • Accountability

    The Central Government’s move to terminate the contract awarded to M/s Maytas-Gayatri for the highly controversial highway project in Nagaland is a step in the right direction. As per ACAUT Nagaland representation submitted to the Prime Minister, Narendra Modi on 30th November, 2015, during his visit to the state, it had demanded that the GoI review the project and institute a CBI probe into the scam in the light of the Ministry of Road Transport and Highways (MORTH) damning report specifying the 2-laning project “revised estimate of 200% as shocking.” MORTH had also termed the revision from initial Rs. 1296 Cr to a whopping Rs. 2978 Cr as "...funds meant for SARDP Nagaland Project were illegally diverted through manipulative method to derail Government of India’s objective as a growing economic superpower” Therefore, that the Modi Government has taken cognizance of the scam is laudable.

    It is imperative that M/s Maytas-Gayatri is not only blacklisted but its officials responsible for the embezzlement of funds booked and jailed to set a befitting example; and the same yardstick should be applied to the conniving parties in the State R &B department. However, the State should not lose out on development front on account of corrupt officials for which MORTH and GoI are requested to kickstart the project, i.e., 2-laning of Longleng-Changtongya, Mon-Tamlu-Merangkong, Phek-Pfutsero and Zunheboto-Chekhabama at the earliest.

    The ACAUT Nagaland totally condemns the blatant day-light robbery that Gayatri-Maytas has committed by siphoning off funds meant for the 2-laning of Longleng-Changtongya, Mon-Tamlu-Merangkong, Phek-Pfutsero and Zunheboto-Chakabama road under SARDP (Phase 1), Government of India. It is indeed most disheartening to note that instead of bringing joy the project has been a nightmare for the people of these districts since traveling is almost impossible now, not to speak of destruction of prime farming areas, houses, properties and irreparable ecological damage.

    ACAUT also demands to know form the Ministry of Road and Surface transport as to how the contract was awarded to Gayatri-Maytas resvised 3100 not accepted 1900 rejected C.E. office.

    Though Rs. 1,130 Crores was sanctioned and Gayatri-Maytas wass awarded this project on 4/2/11, even after 3 years the project has barely taken off and Gayatri-Maytas has already jumped ship. To execute this project, Gayatri-Maytas had to first deposit Rs. 500 Crores as Security Deposit with the state Government. However, shockingly, it has come to the knowledge of ACAUT Nagaland that the firm was allowed to withdraw Rs. 350 crores when the project was not even 1/4th executed. So the question is who authorized this withdrawal? To add salt to injury, it is being learnt that Gayatri-Maytas is again desperately trying to withdraw the balance amount of Rs. 150 crores which is an insult to the state.

    ACAUT demands that the Chief Engineer, NH Nagaland to immediately Blacklist this firm within one week from the issue of this press statement and forward it to GOI and under no circumstances should the Rs. 150 Cr be allowed to be withdrawn by the State Government. ACAUT demands that there should be nothing less than a CBI enquiry to dig out the whole story as to how this lapse was allowed to occur. Unless there is a CBI probe, the possibility of unearthing the whole scandal and thereby fixing responsibility upon the erring firm and government officials is next to impossible. The ACAUT solicits support from all quarters in its demand for CBI enquiry into this corruption issue in days to come.

    Discrepancy in destruction of Seized IMFL

    As per Commissioner of Excise order dated 22nd May, 2014, No. EX-5/10/05, assorted bottles of IMFL/beer, that is, 85,064 bottles/cans in numbers were destroyed on 26th May, 2014 at the office of the Commissioner, Excise in the presence of the Commissioner of Excise and staff.

    ACAUT Nagaland team on reaching the premises found discrepancies in the number of bottles/cases brought from Excise Malkhana/godown. DUCCCF Vice-President asked the Excise officials to stop the process. Regardless of the opinion rendered, the officials went ahead with the destruction. The Commissioner of Excise broke the first bottle. This was a deliberate ploy to destroy any evidences of discrepancies.

    ACAUT Nagaland team counted every cases of IMFL/Beer that was unloaded from 4 vehicles. The vehicles made 7 trips from the Excise Malkhana to the Commissioner office.

    Total cases of IMFL/beer in the category of 750ml (IMFL), 180ml (IMFL), 375ml (IMFL), 650ml (beer) and 500ml (beer) to be destroyed was 85,064 bottles/cans (as per the Excise Commissioner order) or 4448 cases.

    However, the actual number of cases destroyed was 2394 cases or in other words 2054 cases of IMFL/beer were missing. Therefore, the actual quantity destroyed was only 53.82%. The counting was done by ACAUT members in the presence of independent media represented by DD and local media houses and Excise officials. If the count is by the number of bottles destroyed the percentage of cases destroyed given could be much lower since some of the cases had missing bottles of IMFL and beer.

    The ACAUT is of the conclusion that this is a clear case of pilferage of IMFL and assorted liquor by the Excise department and a clear case of corruption. How is it possible that 2054 cases vanished into thin air if not for the Excise officials diverting such a huge quantity into the black market? In rupee terms the amount easily runs into tens of lakhs. The possibility of such pilferage happening for a long time cannot be discounted since this is probably the first time that anyone actually bothered to count the bottles. The ACAUT Nagaland demands that the Government of Nagaland make a thorough enquiry into this matter. However, the government should refrain from making scapegoats of lower rank officials since it is clear that department big shots are involved in this mockery too and all guilty officials irrespective of rank should be booked and punished.

    31st May, 2014: Press Release Rejoinder to Excise Clarification

    6th June, 2014: Press Release Rejoinder to Excise Clarification

    17th June, 2014:Press Release Rejoinder to Commissioner of Excise