Section 76 in The Andaman and Nicobar Islands Excise Regulation, 2012
76. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Regulation by an Excise Officer subordinate to the Deputy Commissioner may appeal to the Deputy Commissioner.
(2)Any person aggrieved by any decision or order of the Deputy Commissioner may appeal to the Excise Commissioner.(3)An appeal under this section shall be filed within thirty days from the date of communication of such decision or order together with self attested copy thereof: Provided that a further period of thirty days may be allowed if the appellant establishes that sufficient cause prevented him from presenting the appeal within the aforesaid period of thirty days.
