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[Cites 0, Cited by 0] [Section 61] [Entire Act]

State of Odisha - Subsection

Section 61(2) in The Orissa Excise Rules, 1965

(2)The memorandum of appeal shall invariably be forwarded to the Commissioner within ten days of its presentation with the original order and with observation, if any, which the Collector or the Additional District Magistrate, as the case may be, may wish to make on it.