(1) Any person aggrieved by any order under this Act, or rules made thereunder other than an order made by a criminal court, may appeal- [-]
(b) to the [Deputy Excise and Taxation Commissioner concerned] if such order is passed by any other officer or person exercising powers under this Act.
(2) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (3), be final.
(3) The [Excise and Taxation Commissioner, may at any time, call for and examine the record of any order of, or the proceedings recorded by, any officer or person for the purpose of satisfying himself as to the legality or propriety of such order passed by or as to the regularity of such proceedings of such officer or person and may pass such order in reference thereto as he thinks fit.]