1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)
Section 4C. Appeal.
An appeal shall lie from an order passed by—
(i) an Excise and Taxation Officer to the Deputy Commissioner ;
(ii) a Deputy Commissioner in exercise of his original jurisdiction to the Commissioner :
Provided that the appeal is preferred within sixty days from the date of order.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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