(1)The Collector shall, in all proceedings under this Act, be subject to the control of the Excise Commissioner.(2)Orders passed under this Act or under any rule made hereunder shall be appealable in such cases, to such authorities and under such procedure as may be prescribed by rules made under Section 85, Clause (c).(3)The Chief Commissioner may revise any order passed by the Collector or the Excise Commissioner or by any officer exercising the powers of an appellate authority under any rules made under Section 85, Clause (c).
