(1) Except where a case or proceeding before any revenue court or officer has been decided on the merits, no appeal shall lie from an order passed under Sec. 63.
(2) The party against whom any order is passed under Section 63 may apply within 30 days from the date of such order, to have it set aside on the ground that he was prevented by any sufficient cause from appearing at the hearing or from paying the requisite process-fee for the service of a summons or notice on the opposite party, and the revenue court or officer may, after notice to the opposite party and after making such inquiry, as may be considered necessary, set aside the order passed.