(1) An appeal shall lie from an original or appellate order as follows—
(a) to the Excise Commissioner, when the order is made by the Collector;
(b) to the Administrator when the order is made by the Excise Commissioner:
PROVIDED that—
(i) when an original order is confirmed on first appe Al, a further appeal shall not lie;
(ii) when an original order is modified or reversed o i first appeal by the Excise Commissioner, the order on second appeal, f any, made by the Administrator shall be final.
(2) Every memorandum of appeals shall be presented within me month from the dale of the order appealed from.
(3) Every memorandum of appeal shall be accompanied by act order appealed from in original, or by a certified copy of such order unless the omission to produce such order or copy is explained to the satisfaction of the appellate authority.
(4) In computing the period of limitation prescribed under sub-rule (2), the time requisite for obtaining a certified copy of such order shall be excluded.
CHAPTER XI EXEMPTIONS
44. Nothing in these rules shall apply to the possession, by a cultivator, licensed to cultivate opium poppy for the production of opium, under the Narcotic Drugs and Psychotropic Substances Rata, 1985 of opium produce, until such time as such produce is required l o be delivered by him to the officer of the Narcotics Department, authorised to receive sach opium on account of the Central Government.
45. Nothing in these rules shall apply to the transport of opium by a licensed opium poppy cultivator, of his opium produce from the field from which it is produced to his residence, to the opium weighment centre, set up by the Narcotics Department, for the collection of such opium.
46. Nothing in these rules shall apply to the transport of opium from the opium weighment centre to the Government Opium and Alkaloid Works at Ghazipur and Neemuch on account of the Central Government.
47. Nothing in these rules shall apply to the transport, export or import or opium or any manufactured drug from or to the Government Opium and Alkaloid Works, Ghazipur/Neemuch for or on behalf of the Government.
236 THE DELHI NARCOTIC DRUGS RULES, 1985 Ruts, 48