Superintendence and control of the excise administration and excise officers

(a) Subject to the control of the State Government and unless the State Government shall by notification otherwise direct, the general superintendence and administration of all matters relating to excise shall vest in the Financial Commissioner. (b) Subject to the general superintendence and control of the Financial Commissioner and unless the State Government shall by notification otherwise direct, the Commissioner shall control all other excise officers in his division. (c) Subject as aforesaid and to the control of the Commissioner and unless the State Government shall by notification otherwise direct, the Collector shall control all other excise officers in his district.