section 84
Appeals to Appellate Authority
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter VII APPEAL AND REVISION
Statutory text
- (1) Any person aggrieved by any decision or order passed under this Regulation by an Excise Officer, may appeal to the Deputy Commissioner.
- (2) Any person aggrieved by any decision or order of the Deputy Commissioner, may appeal to the Excise Commissioner.
- (3) An appeal under this section shall be filed within a period of thirty days from the date of receipt 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 filing the appeal within the said period of thirty days. ---
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