(1) Any person aggrieved by any decision or order passed unclt:~ this Regulation hy Excise Officer, subordinate to the Depuly Cununissione~., may appeal tn the Deputy c~miilissioner.
(2) Any person aggrieved by any decision or order of the Deputy Conlrnissioner may appca! to the Excise Commissioner.
(3) Such appeal shall be filed within thirty days from the date of communication of decision or order together with self-attested copy thereof Duty of police :o accept seized articles.
Offe,nces under this Regulation to be cognizable.
Certain offences to be non-bailable.
Power of court to try cme9 summarily.
Security for good conduct and abstaining from committing offence.
Appeal Lu Lilt:
Appellate Authority.
-- - - Provided ttratzfimher p m W o f thirtydays may%e8140tved-i-f&e8ppe!1ant establishes- +hp < L sufficiel~t cause prevented him from presenting the appeal within the aforeszid period of thi1ty days. , ' 22 THE GAZETTE OF INDIA EXTRAORDINAW [PART II- Procedure In 78. (1) At the hearing ofan appeal, an appellant may be allowed to go into any ground appeal. not specified in the grounds of appeal or take additional evidence if necessary, if it is established that such ornission was not wilful or unreasonable.
(2) The Appellate authority afier making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or anilulling the decision or order, as the case may be.
(3) hi appeal shall be heard and decided within a period of six months from the date on which such appeal is filed:
Provided that if an appeal is not decided within the time period specified in .., sub-section (3), the ielief prayed for in the appeal shali be deemed to be granted.
Order of 79. ( 1 ) The order of the Appellate Authority disposing ofthe appeal shall be in writing *PPe1late and shall state the points for determination, the decision thereon and the reasons for the Authority.
(2 ) The AppeIlate Authority shall coinmunicate the order passed by him to the appeHant and the Excise Officer whose order formed the subject matter of appeal.
Power of 80. The Excise Commissioner may, at any time within six months from the dzte ofthe Excise order with a view of rectifying any mistake apparent from the record, amend any order passed by him and shall make such amendments if the mistake is brought to his notice by to rectify mistakes any of the parties to the appeal:
apparent from the records. Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this section, unless the Excise Commissioner has given notice to the appellant of his intention to do so and has granted him an opportunity of being heard.
Revlsion of $ 1 . ( I ) The Excise Commissioner may, of his own motion, call for the record of any Orders by proceeding in which an officer subordinate to him has taken any decision or passed an Excise Commissioner. order under this Regulation, including those related to the grant, issue or refusal to grant a licence, for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit.
(Zj No order, which prejudicial to any person shall be passed under this section unless the person has been given an opportunity of being heard.
(3) The Excise Commissioner shall communicate the order passed by him under sub-section ji) to such persons and the excise officer whose order formed the subject matter of revision.
(3) No order under this section shall be passed by the Excise Commissioner in respect of any issue if an appeal against such issue is pending before the Deputy Commissioner.
(5) No order under this section shall be passed after the expiry of a period of six months from the date on which the order sought to be revised has been passed.
L)epos~t o f 82. ( I ) Where in any appeal undcr this Chapter, the decision or order appea!ed against Or fee relates to any duq or fee demanded or any penz!ty or fine levied under this Regulation, thc deniantlcd or penalty or fine person desirous of appealing against such decision or order shall, pending the appeal, iev~ed deposit with the excise officer the duty or fee demanded or the penalty or fine levied, if such pending amount exceeds one la!& (upees.
a~oea l . ..
(2) \I/Fl.e~e in any particular case, the Appellate Authority is of opiilioll t!ial Gte appellant has aprima fncie case in his favour and deposit of duty demanded or penaity ievied would cause ur ld~e liardsliip to such peiwr,, the Appellate Authority may dispe~is;; with such ___ . .,. ,. .~?~pe.~itnud.,.~~y~~i~_;tt~u.~~-c:r-~y~subj~c~-to-stt soaditi3ns-as h e ~ m a y - - d e ~ r n m r n f t t : . Y ~ ~ - ~ ~ d f ~ ~ ~ s S S ~ ~ ~ ~ ~ ~ . . . Lo safeguard the igierest of revecue.
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(3) Where an application is filed for dispensing with the deposit of duty or fee demanded or penalty or fine levied under sub-section (2), the Appellate Authority shall, where it is possible to do so: decide such app!ication within thirty days fiom the date of its filing.
(4) Notwithstanding anything contained in sub-section ( I ) , no recovery action shall be iilitiated against the appellalrr until the application under sub-section (2) has been decided by the Appellate Authority,