Control, Appeal and Revision

(1) The Collector shall in respect of all proceeding under this Act, be subject to the control of the Excise Commissioner. (2) Orders passed under this Act or under any rule made hcreunder shall be appealable in such cases, to such authorities and under such procedures as may be prescribed- 3) The State Government may revise any order passed by the Collector or the Excise Commissioner or by any officer execising the powers of an appellate authority under any rule made under this Act.