Chapter VII REVIEW, APPEAL AND REVISION

Any excise officer making an order under this Act may, within sixty days on his own motion or on an application, review his order, if the order contains some error or omission apparent in such order: PROVIDED that order shall not be reviewed except after giving a reasonable opportunity of being heard to the person affected by that order.

(1) Any person aggrieved by any decision or order passed under this Act by an excise officer, subordinate to the Deputy Commissioner, may appeal to the Deputy Commissioner. (2) Any person aggrieved by any decision or order passed under this Act by the Deputy Commissioner may appeal to the Excise Commissioner. (3) Any person aggrieved by any decision or order passed under this Act by the Excise Commissioner may appeal to the Financial Commissioner. (4) Such appeal shall be filed within thirty days from the date of communication of such decision or order together with self-attested copy thereof: PROVIDED that a further period of thirty days may be allowed if the appellant establishes that sufficient cause prevented him from presenting the appeal within the aforesaid period of thirty days. (5) At the hearing of an appeal, an appellant may be allowed to go into any ground not specified in the grounds of appeal or take additional evidence, if necessary, if it is established that such omission was not wilful or unreasonable. (6) The appellate authority, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order, as the case may be. (7) The appeal shall be heard and decided within one year from the date on which such appeal is filed: PROVIDED that if an appeal is not decided within one year the relief prayed for in the appeal shall be deemed to have been granted.

(1) The order of the appellate authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. (2) The appellate authority shall communicate the order passed by him to the appellant and the excise officer whose order formed the subject matter of appeal.

(1) Where the decision or order appealed against under this Chapter relates to any duty, fee or penalty levied under this Act, the person desirous of appealing against such decision or order shall produce satisfactory proof of the payment of the excise revenue before filing the appeal. (2) Where in any particular case, the appellate authority is of opinion that the appellant has a prima facie case in his favour and deposit of duty, fee or penalty levied would cause undue hardship to such person, the appellate authority, on an application from the appellant, may dispense with such deposit and stay its recovery subject to furnishing to such security and to such conditions as he may deem fit to impose, so as to safeguard the interest of revenue: PROVIDED that no appeal shall be entertained by the appellate authority, unless it is satisfied that such amount of excise revenue, as the appellant may admit to be due from him, has been paid. (3) Where an application is filed for dispensing with the deposit of excise revenue levied under sub-section (2), the appellate authority shall, where it is possible to do so, decide such application within thirty days from the date of its filing. (4) Notwithstanding anything contained in sub-section (1), no recovery action shall be initiated against the appellant until the application under sub-section (2) has been decided by the appellate authority.

(1) The Excise Commissioner may, on his own motion, call for the record of any proceeding in which an officer subordinate to him has taken any decision or passed an order under this Act, including those related to the grant, issue or refusal to grant a licence, for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may make such inquiry or cause such inquiry to be made and, subject to the provision of this Chapter, pass such order thereon as he thinks fit. (2) No order, which is prejudicial to any person shall be passed under this section unless the person has been given an opportunity of being heard. (3) The Excise Commissioner shall communicate the order passed by him under sub-section (1) to such person and the excise officer whose order formed the subject matter of revision. (4) No order under this section shall be passed by the Excise Commissioner in respect of any issue if an appeal against such issue is pending before the Deputy Commissioner. (5) No order under this section shall be passed after the expiry of six months from the date on which the order sought to be revised has been passed.