(1)Orders passed under this Act or under any rule made hereunder shall be appealable as follows in the manner prescribed by such rules as the State Government may make in this behalf:(a)to the Excise Commissioner, any order passed by the Deputy Commissioner, any order passed by the Commissioner or a Collector other than the Deputy Commissioner;(b)to the State Government, any order passed by the Excise Commissioner.(2)In cases not provided for by Clauses (a) and (b) of sub- section (1) orders passed under this Act or under any rules made thereunder shall be appealable to the State Government.(3)The State Government, the Excise Commissioner or the Deputy Commissioner may call for the proceedings held by any officer or person subordinate to him or subject to its or his control and pass such orders thereon as it or he may think fit.
