Appeal and revision

(1) Any person aggrieved by any order under this Act or rules made thereunder, may appeal— (a) to the Commissioner or such other officer as may be empowered in this behalf under this Act. (2) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (3), be final. (3) The Excise and Taxation Commissioner may at any time, call for and examine the record of any order of or the proceedings recorded by, any officer or person for the purpose of satisfying himself as to the legality or propriety of such order passed by, or as to the regularity of such proceedings of such officer or person and may pass such order in reference thereto as he thinks fit.