Section 78 in The Andaman and Nicobar Islands Excise Regulation, 2012
78. Order of the Appellate Authority.- (1) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(2)The Appellate Authority shall communicate the order passed by him to the appellantand the Excise Officer whose order formed the subject matter of appeal.
