40. [Appeals. [Section substituted by Amendment Act 10 of 1976.]
- Any person deeming himself aggrieved by any decision or order passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner may, within ninety days from the date of such decision or order, appeal against such decision or order, to the Commissioner; and where the decision or order is passed by the Commissioner including the order passed in revision under section 41 the appeal shall lie to the Chief Secretary. In disposing of the appeal the Commissioner or the Chief Secretary, as the case may be, may, after giving reasonable opportunity of being heard:-(a)confirm the decision or order appealed against; or(b)reduce, enhance or annul any amount involved in the decision or order appealed against; or(c)pass such other orders as he may think fit.]
