10.
| (1) Any person who is aggrieved by any decision made by any officer of the Excise Department other than the Commissioner General of Excise under the provisions of this Act or any regulation made thereunder may within thirty days after such decision is communicated to him, appeal therefrom to the Commissioner General of Excise. |
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| (2) Any person who is aggrieved by any decision made by the Commissioner General of Excise under the provisions of this Act or any regulation made there under may, within thirty days after such decision is communicated to him, appeal therefrom to the Secretary of the Ministry of the Minister in charge of the subject of Finance. |
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| (3) Every appeal under this section shall be in writing and shall state She grounds of appeal. |
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| (4) The Commissioner General of Excise shall before determining any appeal made to him under subsection (1), afford the appellant an opportunity of being heard either in person or by his authorised representative. |
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| (5) The Commissioner General of Excise or the Secretary to the Ministry of the Minister may, upon any appeal made to him under subsection (1) or subsection (2) as the case may be, affirm, vary or annul the decision against which such appear was made. |
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Sri Lanka Consolidated Acts