Section 134 in Rules under the United Provinces Excise Act, 1910
134.
Appeal shall lie to the Excise Commissioner from an order of a Collector.Note. - An order of the District Excise Officer shall be deemed to be an order of the Collector for the purposes of these rules. The Collector shall, however, retain the right to confirm or modify any order of the District Excise Officer ;Provided that this right shall not be exercised by the Collector in respect of any order of the District Excise Officer against which an appeal has already been preferred to the Excise Commissioner.
