Section 138 in Rules under the United Provinces Excise Act, 1910
138.
Any person aggrieved by any order of the Excise Commissioner or the Collector, may make an application to the State Government for revision of such order. The application for revision shall be made to the State Government within six months of the order of the Collector or Excise Commissioner, as the case may be, provided that no application for revision against the order of the Collector, will be entertained unless an appeal where one lay, had been filed and disposed of by the Excise Commissioner.
