HNDPS Rules 81अध्याय VIII · Appeal, Revision and Review

धारा 81 · Appeal - Section 78(2)(c)

(1)

An appeal shall lie from an original or appellate order of an Excise Officer to -

(a)

the Deputy Excise and Taxation Commissioner when the order is made by an Excise Officer below the rank of Deputy Excise and Taxation Commissioner;

(b)

the Excise Commissioner when the order is made by the Deputy Excise and Taxation Commissioner; and

(c)

the Financial Commissioner when the original order is made by the Excise Commissioner.

(2)

Every memorandum of appeal shall be presented within one month from the date of the communication of the order appealed against.

(3)

Every memorandum of appeal shall be accompanied by the certified copy of an order appealed against unless the omission to produce such a copy is explained to the satisfaction of the appellate authority. The time requisite for obtaining certified copy of such order shall be excluded in computing the period of limitation.

(4)

The appellate authority shall give an opportunity to the parties and shall pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against. The order of appellate authority disposing of the appeal shall be communicated to the appellant and the officer who had passed the order appealed against.

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