8. [ Control, appeal and revision. [Sections 8 and 8A substituted by section 6 of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965) for existing section 8.]
(1)In doing anything or taking any action under this Act,-(a)the Collector shall be subject to the control of the Excise Commissioner and of the State Government and, in such matters as the State Government may direct, also of the Commissioner of the Division; and(b)the Excise Commissioner shall be subject to the control of the State Government.(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, sub-section (2), clause (c).(3)The State Government may revise any order passed by the Collector, the Excise Commissioner or the Commissioner of a Division or by any officer exercising the powers of an appellate authority under any rule made under section 85, subsection (2), clause (c).[ xxx ] [Clause (13) substituted by section 2(1) of the West Bengal Finance Act, 1997 (West Bengal Act No. 5 of 1997), which was earlier amended by section 2 of the Bengal Excise (Amendment) Act, 1934 (Bengal Act No. 9 of 1934).]
