10.
| (1) Any person may, if he is dissatisfied with any determination made in respect of him under section 9, appeal against such determination to the Director-General, within thirty days after the service of notice of such determination on him. Such person shall, notwithstanding the appeal, pay the excise duty payable on such determination : |
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| (2) An appeal preferred under subsection (1) shall be rejected by the Director-General if it is made after the expiry of the period allowed under subsection (1) for the making of an appeal. |
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| (3) The Director-General shall, before reaching his decision on any appeal made to him under subsection (1), give the appellant an opportunity of placing his case before the Director-General either in person or by his authorized representative. |
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| (4) The Director-General may, upon any appeal made to him under subsection (1), affirm, vary or annul the determination against which such appeal was made. |
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| (5) Any person, aggrieved by the decision of the Director-General upon any appeal made to him under subsection (1) may appeal there from to the Court of Appeal, |
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| (6)Sub-sections (3),(4)and(5) of section 31D of the Industrial Disputes Act shall appeals from a decision of the Director-General to the mutaties mutandis, apply to time specified in this Act against the determination of the Court of Appeal. |
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Sri Lanka Consolidated Acts