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[Cites 0, Cited by 0] [Section 354] [Entire Act]

Union of India - Subsection

Section 354(2) in The Central Excise Act, 1944

(2)The 357[Principal Commissioner of Central Excise or Commissioner of Central Excise] may, of his own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order of the nature referred to in sub-section (5) of Section 35-E for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit.