(3)The decision of the Excise commissioner or the [Division Bench of the] [Substituted by published in Rajasthan Gazette, Part 4-A, dated 26.5.2001.] [Rajasthan Tax Board] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)] as the case may be, on such appeal shall, subject to the result of revision, if any, under sub-section (4), be final.
