Chapter IX APPEALS AND REVISION

(1) Any person aggrieved by an order passed by any officer other than the Excise Commissioner or Deputy Commissioner under this Act, may, within sixty days from the date of communication of such order, appeal to the Deputy Commissioner. (2) Any person aggrieved by an order passed by the Deputy Commissioner under this Act, may, within ninety days from the date of communication of such order, appeal to the Excise Commissioner. (3) Any person aggrieved by an order passed by the Excise Commissioner whether on appeal under sub-section (2) or otherwise, may, within ninety days from the date of communication of such order, appeal to the Government. (4) Subject to the foregoing provisions, appeals under this section, shall be subject to the rules which the Government may make in this behalf.

The Government may call for and examine the records of any proceedings before any officer including those relating to the grant or refusal of a licence, or permit, for the purpose of satisfying itself as to the correctness, legality or propriety of any order passed in, and as to the regularity of such proceedings and may either annul, reverse, modify or confirm such order or pass such other order as it may deem fit: Provided that no order shall be annulled, reversed or modified except after giving a reasonable opportunity of being heard to the person affected by that order.