(1) The Appellate Authority shall give an opportunity to appellant to be heard, if he so desires.
(2) The Appellate Authority may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Appellate Authority is satisfied that omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3) The Appellate Authority may, after making such further inquiry as may be necessary, pass such orders as he thinks fit confirming, modifying or annulling the decision or order appealed against:
Provided that any order relating to the quantum of adulterated opium to be confiscated in addition to the opium already confiscated under rule 23 shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order.
(4) The order of the Appellate Authority disposing of the appeal under this rule shall be in writing and shall state the points .for determination, the decision thereon and the reasons for the decision.
(5) On the disposal of the appeal, the Appellate Authority shall communicate the order passed by him to the appellant and the officer who passed the order or made the decision appealed against.
(6) No further appeal or revision shall lie against the order passed by the Appellate Authority under this rule.
CHAPTER IV MANUFACTURE, SALE AND EXPORT OF OPIUM