(1) Subject to such conditions, if any, as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under this Act or under any rules made thereunder other than an offence under section 34 143[or an offence relating to intoxicating drugs or opium as defined in clause (kkk) and (oo) of section 2], either before or after the commencement of any proceedings against such persons in respect of such offence, by way of composition for such offence, a sum not exceeding 144[ten thousand rupees].
(2) When compounding of an offence is accepted the power to confiscate the -17- goods seized under this Act in respect of such offence shall be vested in the Commissioner.
(3) On payment in full or such sum as may be determined by the Commissioner under sub-section (1),—
(a) no proceedings shall be commenced against such person aforesaid; and
(b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.]
14540. [Appeals.— Any person deeming himself aggrieved by any decision or order passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner may, within ninety days from the date of such decision or order, appeal against such decision or order, to the Commissioner; and where the decision or order is passed by the Commissioner including the order passed in revision under section 41 the appeal shall lie to the Chief Secretary. In disposing of the appeal the Commissioner or the Chief Secretary, as the case may be, may, after giving reasonable opportunity of being heard:—
(a) confirm the decision or order appealed against; or
(b) reduce, enhance or annul any amount involved in the decision or order appealed against; or
(c) pass such other orders as he may think fit.]
14641. [Revision.— (1) When the decision or order is passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner, the Commissioner of his own motion may revise such decision or order after considering the facts of the case.
(2) In disposing of the revision, the Commissioner shall have the same powers as those of the appellate authority under section 40.]