[(2) 317[The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order passed by the Appellate 318[Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the Commissioner (Appeals) under Section 35-A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal 319[on its behalf] to the Appellate Tribunal against such order.]