- An appeal shall lie to the Excise Commissioner from an order of the Collector or the District Excise Officer under these rules and shall be presented to the Excise Commissioner within thirty days from the date of intimation of the order passed to the party concerned, provided that the Excise Commissioner, if he is satisfied that the appellant was prevented from submitting his appeal within the said time limit due to reasons beyond his control, allow such appeal to be presented within a further period of thirty days.
