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 may direct, be subject also to the control of the Commissioner of the division. (2) Orders passed under this Act or any rule made hereunder shall be applicable in such cases, to such authorities and under such procedure as may be prescribed by rule under Section 89, Clause (c). (3) The Board may revise any order passed by a Collector, the Excise Commissioner or the Commissioner of a division.