Section Text
namely:- section 5 "5A. Appeal.
(1) An appeal shall lie from an order passed by,-
(i) any Excise Officer under this Act or under any rules made thereun- der to the Excise Commissioner", and (ii) the Excise Commissioner from an orginal or appellate jurisdiction under this Act or under any rules made tnereunder to the State Government or to any Officer not betow the rank of Secretary Excise to be appointed by the State Government by notification.
(2) Forthe purpose of an appeal under sub-section (1), the cases or classes of cases, the time, manner for presenting and the procedure for dealing with such appeals shall be as may be prescribed". Substitution of