Section 117(1) in Maharashtra Factories Rules, 1963
(1)An appeal presented under Section 107 shall be lie to the Chief Inspector or in cases where the order appealed against is an order passed by that officer to the State Government or to such authority as the State Government may appoint in this behalf and shall be in the form of a memorandum setting forth concisely the grounds of objection to the order and bearing Court-fees stamps in accordance with the Article 13 of Schedule II to the Bombay Court-fees Act, 1959, and shall be accompanied by a copy of the order appealed against.