(1) Any person aggrieved by an order passed under sub-section (1) of section 13 may, within a period of three months from the date of such order, prefer an appeal before the Deputy Excise Commissioner (executive) of the Province where such order has been passed by an officer below the rank of Deputy Excise Commissioner and in any other case, before Excise Commissioner.
(2) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-sections (3) and (4), be final.
(3) The Excise Commissioner may, at any time, call for and examine the record of any order passed by the Deputy Commissioner under sub-section (1), for the purpose of satisfying himself as to the legality of such order and may pass such order in reference thereto, as he may deem fit.
(4) The Government may, at any time, call for and examine the record of any order passed by the Excise Commissioner under sub-section (1) for the purpose of satisfying itself as to the legality of such order and may pass such order in reference thereto, as he may deem fit :
Provided that no order under sub-section (3) or sub-section (4) which is prejudicial to any person, shall be passed without giving such person an opportunity of being heard.]