(1)Any person aggrieved by an order passed by any officer other than the Excise Commissioner or the Deputy Commissioner under this Act, may, within sixty days from the date of communication of such order, appeal to the Deputy Commissioner.(2)Any person aggrieved by an order passed by the Deputy Commissioner under this Act, may within ninety days from the date of communication of such order, appeal to the Excise Commissioner.(3)Any person aggrieved by an order passed by the Excise Commissioner, whether on appeal under sub-section (2) or otherwise, may, within ninety days from the date of communication of such order, appeal to the Government.(4)Subject to the foregoing provisions, appeals under this section, shall be subject to the rules which the Government may make in this behalf.
