Section 13 in Punjab Excise Powers and Appeal Orders, 1956
13.
Under section 14 of the Punjab Excise Act, it is hereby declared that 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 Financial Commissioner when the order is made by Collector, provided that :-(i)when an original order is confirmed on first appeal, a further appeal shall not lie.(ii)when any such order is modified or reversed on appeal by the Collector the order made by the Financial Commissioner on further appeal, if any, to him shall be final.
