Section 82(3) in The Andaman and Nicobar Islands Excise Regulation, 2012
(3)The Union territory Administration or the other party aggrieved by any order passed by the Excise Commissioner may file an appeal to.the High Court and such appeal under-,this sub-section shall be.-(a)filed within sixty days from the date on which the order appealed against is received by the Union territory Administration or the other party;(b)accompanied by a fee often per cent of the amount involved or two thousand rupees, whichever is higher, where such appeal is filed by the other party;(c)in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
