Section 72
Section 72 of the Delhi Excise Act, 2009. Appeal (1) Any person aggrieved by any decision or order passed under this Act by an excise officer, subordinate to the Deputy Commissioner, may appeal to the Deputy Commissioner.
Appeal (1) Any person aggrieved by any decision or order passed under this Act by an excise officer, subordinate to the Deputy Commissioner, may appeal to the Deputy Commissioner.
(2) Any person aggrieved by any decision or order passed under this Act by the Deputy Commissioner may appeal to the Excise Commissioner.
(3) Any person aggrieved by any decision or order passed under this Act by the Excise Commissioner may appeal to the Financial Commissioner.
(4) Such appeal shall be filed within thirty days from the date of communication of such decision or order together with self-attested copy thereof: PROVIDED that a further period of thirty days may be allowed if the appellant establishes that sufficient cause prevented him from presenting the appeal within the aforesaid period of thirty days.
(5) At the hearing of an appeal, an appellant may be allowed to go into any ground not specified in the grounds of appeal or take additional evidence, if necessary, if it is established that such omission was not wilful or unreasonable. 22 THE DELHI EXCISE ACT. 2009 SECTION 75 (6) The appellate authority, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order, as the case may be.
(7) The appeal shall be heard and decided within one year from the date on which such appeal is filed: PROVIDED that if an appeal is not decided within one year the relief prayed for in the appeal shall be deemed to have been granted.
Section 72, The Delhi Excise Act, 2009 (Act 10 of 2010).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 72
How do I find court cases under Section 72 of the Delhi Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Excise Act 2009 72, section 72 Delhi Excise Act 2009, section 72 of the Delhi Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 72 of the Delhi Excise Act, and has it changed?
Its own text turns on section 75, so none of them can safely be read on its own.
When was the Delhi Excise Act enacted?
Delhi Excise Act was enacted in 2010 as Act 10 of 2010. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/b75e51a4-2e7b-4f67-9283-17b9ef359a4d.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/b73b7d61-d311-4d02-aefa-521ade41a5da/content). This page is not a substitute for legal advice.