Section Text
1) Where an appeal is declared by this Act to lie from the Controller to the Central Government, the appeal shall be made within three months of the date of the order passed by the Controller, and shall be in writing, and accompanied by the prescribed fee.
(2) In calculating the said period of three months the time (if any) occupied in granting a copy of the order appealed against shall be excluded.
(3) The Central Government may, if it thinks fit, obtain the assistance of an expert in deciding such appeals, and the decision of the Central Government shall be final.