Amendment status not verified — confirm the current text below against the official source.
An appeal shall lie from an original or appellate order of an excise officer in such cases or classes of cases and to such authority as the 1[State] Government shall by notification declare. 2[15. (1) The Excise Commissioner may, suo motu at any time or on an application made to him, call for the record of any proceedings which are pending before, or have been disposed of by, any excise officer subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceeding or of any order made therein and may pass such orders in relation thereto as he may deem fit: Provided that the application shall be made within a period of one hundred and eighty days of the date of taking of the proceedings or of passing of the order, as the case may be. (2) The State Government may by notification also confer upon any excise officer the powers of the Excise Commissioner under sub-section (1) to be exercised subject to such conditions, and in respect of such areas, as may be specified in the notification. (3) The Excise Commissioner or the excise officer on whom powers of the Excise Commissioner have been conferred under sub-section (2) may review his own order. (4) The Financial Commissioner may, suo motu at any time or on an application made to him, call for the record of any case decided under the preceding sub-sections and, if in his opinion, the final order contains an erroneous decision on any question of law, he may pass such order on the case as he may deem fit. 3[(5) Any person aggrieved by an order passed by the Financial Commissioner under this Act, except an order passed under sub- section (4), in case of discovery of any new and important matter or evidence which, after the exercise of due diligence, was not within his knowledge or could not be produced by him at the time when Appeal. Revision and review.