(1)Any person aggrieved by any order passed under section 67B may, within thirty days from the date of communication to him of such order, appeal to an officer not below the rank of Deputy Commissioner of Excise authorised by the Government in this behalf by notification in the Gazette (hereinafter referred to as the appellate authority)(2)On receipt of an appeal under sub-section (1) the appellate authority shall, after giving an opportunity to the appellant to be heard, if he so desires, and after making such further Inquiry as may be necessary, pass such order as he thinks fit, confirming, modifying or annulling the order appealed against.(3)An order of the appellate authority under sub-section (2) shall, subject to the provisions of Section 67F, be final and shall not be called in question in any court.]
