Section 27 in The M.P. Dangerous Drugs Rules, 1959
27. An appeal shall lie from an original or appellate order of an excise officer as follows, namely.
(a)To the Collector when the order is made by an excise officer below the rank of Collector;(b)To the Excise Commissioner, when the order is made by the Collector;(c)To the State Government, when the order is made by the Excise Commissioner:Provided that-(i)when an original order is confirmed on first appeal, a second appeal shall not lie;(ii)when any such order is modified or reversed by the Collector on appeal, the order made by the Excise Commissioner on second appeal, if any, shall be final.
