(1) Any person aggrieved by an order passed by any Excise Officer under this Act may, within thirty days from the date of communication of such order, appeal to the Collector in the manner prescribed.
(2) Any person aggrieved by 1[“an original or appellate order passed by the Collector”] may, within thirty days from the communication of such order, appeal to the Financial Commissioner.
Footnotes in the official text
- 1.The words “an order passed by the Collector, under sub-section (1)” substituted vide H.P. Act No. 10 of 2024.