Section 321(2) in Rules under the United Provinces Excise Act, 1910
(2)Procedure where the Excise Commissioner desires an appeal or revision. - If the Excise Commissioner agrees with the opinion of the Assistant Excise Commissioner, he will move the District Magistrate concerned and give his reasons for taking action in the case. The District Magistrate shall unless he is able to convince the Excise Commissioner to withdraw his proposal, take action as laid down in Rule 320, even though he may not agree with the proposal. In the last mentioned eventuality the District Magistrate shall in his letter forwarding the papers, state the grounds of his disagreement.
