An appeal shall lie from an original or appellate order of an Excise Officer as follows, namely :-(a)to the Deputy Excise and Taxation Commissioner when th Order is made by an Excise Officer below the rank of Deputy Excise and Taxation Commissioner.(b)to the Excise Commissioner when the order is made by a Deputy Excise and Taxation Commissioner -Provided that -(i)when an original order is confirmed on first appeal, a further appeal, shall not be;(ii)when any such order is modified or reversed by the Deputy Excise and Taxation Commissioner on appeal, the order made by the Excise Commissioner on further appeal, if any, shall be final.
