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[Cites 0, Cited by 0] [Section 37B] [Entire Act]

State of Andhra Pradesh - Subsection

Section 37B(2) in Andhra Pradesh Excise Act, 1968

(2)Any person aggrieved by an order under sub-section (1) may, within ninety days from the date of the order, prefer an appeal to the High Court :Provided that no such appeal shall lie unless the amount ordered to be paid under sub-section (1) is deposited in the court which passed such order;Provided further that the High Court may entertain the appeal after the expiry of the said period of ninety days if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time.