68. Appeal.-

(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 an order passed by the Collector, under sub-section (1) may, within thirty days from the communication of such order, appeal to the Financial Commissioner.

69. Revision.-

(1) The Financial Commissioner may, of his own at any time, call for the record of any proceedings which are pending before, or have been disposed of, by any Collector or Excise Officer, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit.

(2) No order shall be passed under this section, which adversely affects any person, unless such person has been given a reasonable opportunity of being heard.

70. Bar of certain proceedings.-

No proceedings undertaken or order passed, by any authority appointed under this Act, or the rules made thereunder, shall be called into question in any court.