Excise Act. In terms of definition of intoxicated substance so prescribed under Section 2(13) of the Excise Act does contain presence of charas and that being so, is punishable under Section 47 of the Excise Act. That being so, when the initiation of proceeding has been taken up at the end of the excise official, then in that circumstance, the excise officials were quite competent to investigate the case in accordance with Section 77 of the Excise Act and in likewise manner, was empowered to exercise the power of a police official, during course thereof, as provided under Section 78 of the Act. Had there been proper exercise at the end of the excise officials in accordance with Section 77 as well as 78 of the Excise Act, the matter would have been properly investigated, which none of the PWs has spoken. Apart from this, as per Section 82 of the Excise Act, the matter was required to be reported to the superior officials, which as per evidence of PW-1 as well as PW-3 completely kept silence.