Section 8 in The Bihar and Orissa Excise Act, 1915
8. Control, appeal and revision.
(1)The Collector shall, in all proceedings under this Act, be subject to the control of the Excise Commissioner and shall, in such matters as the [State Government] [Substituted for 'Servant of the Crown' by A.L.O.] may direct, be subject also to the control of the Commissioner of the division.(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 rule made under Section 89, Clause (c).(3)The Board may revise any order passed by Collector, the Excise Commissioner or the Commissioner of a division.Chapter - III Import, Export and Transport
