9A. [ Appeals and Revision] [Inserted by Rajasthan Act No. 28 of 1952.].
(1)An appeal shall lie(a)to the Excise Commissioner from any order passed by an Excise Officer under this Act, and(b)[ [to the Divisional Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003),] [Substituted by published in Rajasthan Gazette, Part 4-A, dated 26.5.2001.] from any order passed by the Excise Commissioner under this Act otherwise than on appeal] [Substituted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.] [:] [Substituted and added by Rajasthan Act No. 14 of 1989.][Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75% of the amount of the demand created by the order appealed against.] [Substituted and added by Rajasthan Act No. 14 of 1989.](2)Any appeal under sub-section (1) may be preferred at any time within sixty days from the date of the order complained of.(3)The decision of the Excise commissioner or the [Division Bench of the] [Substituted by published in Rajasthan Gazette, Part 4-A, dated 26.5.2001.] [Rajasthan Tax Board] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)] as the case may be, on such appeal shall, subject to the result of revision, if any, under sub-section (4), be final.(4)The [Division Bench of the] [Substituted by published in Rajasthan Gazette, Part 4-A, dated 26.5.2001.] [Rajasthan Tax Board] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)] may revise any order passed on appeal by the Excise Commissioner [....]. [Omitted by Rajasthan Act 38 of 1957.]
