Review powers of senior excise authorities can compel appellate referral to determine legality or propriety of subordinate orders. Senior central excise authorities may call for and examine records of subordinate adjudications to assess the legality or propriety of decisions and may direct the adjudicating authority or officer to apply to the appellate forum for determination of specified points. Such orders must be made within the prescribed period, subject to limited extension, and any application made in compliance with the order is to be treated and heard as an appeal under the Act, with the Act's appeal provisions applying.