(1)Orders passed under this Act or the rules framed thereunder by the Excise Commissioner, a District Collector, a Collector other than a District Collector or an authority mentioned in Sections 15 and 18 of this Act, shall be appealable before the State Government in the manner prescribed.(2)In hearing appeals, the State Government may call for the proceedings held by any of Officers or authorities mentioned in the preceding sub-section (1) and pass such order or orders thereon as it thinks fit.
