(2)The 344[Principal Commissioner of Central Excise or Commissioner of Central Excise] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct 345[such authority or any Central Excise Officer subordinate to him] to apply to the Commissioner (Appeals) for the determination of such points arising out of the decision or order as may be specified by the 346[Principal Commissioner of Central Excise or Commissioner of Central Excise] in his order.
