Section 80. (1) Any person aggrieved by any decision or order made under this Act, may prefer an appeal,

80. (1) Any person aggrieved by any decision or order made under this Act, may prefer an appeal,— (a) where the decision or order has been made by a Collector of Central Excise or of Customs, as the case may be, to the Administrator; (b) where the decision or order has been made by any officer below the rank of a Collector of Central Excise or of Customs, as the case may be,— (i) to the Collector of Central Excise or of Customs, as the case may be, to whom the officer who made such decision or order is subordinate, or (ii) if the Central Government so directs, to the Appellate Collector of Customs, within a period of three months from the date of communication to such person of the decision or order: Provided that the appellate authority may, if it is satisfied that the appellant was prevented by sufficient cause from preferring an appeal within the aforesaid period of three months, allow such appeal to be preferred within a further period of three months. (2) The appellate authority may, after giving to the appellant an opportunity of being heard, if he so desires, and after making such further inquiries, if any, as it may consider necessary, pass such order as it thinks fit, confirming, modifying or reversing the decision or order appealed against, or may send back the case, with such 306 Gold (Control) [Act 45 directions, as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary: Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall not be made under this section unless the appellant has had an opportunity of making a representation and, if he so desires, of being heard in his defence. Power of revision of the Administrator.