Section 8. (1) Any occupier of a mill who is aggrieved by an assessment made mder section 7 may, within three m

(5) The Central Government may, if it is satisfied that the applicant evented by sufficient" cause fr$m presenting the application within period of six months, allow it to be presented wit'nin a nf one month. of the Cenkal Government under sub-section (4) decision of the Central Government, the decision or^ under sub-section (I), shall be final. on copra is levied and collected under this Act and the whole or any part of such copra is exported Central Government shall, subject to such condiscribed, refund so much amount of cess as is equal to the cess co in respect of the copra from which the oil so exto the occupier of the mill from whom such cess or not such c9pra is produced in or imported into India. 10. Where any dut of excise demanded from any person or any other sum payable by k ny person under this Act is not paid,!. t (a) the deduct the amount so payable from any which may be under the control of the (b) the Collector ing and selling any g the control of the C (c) if the amou h person in the manner provided in clause r clause (b), the Collector may prepare a certificate signed by specifying the amount due from such person and sen in which such person owns any pr usiness and the said Collector shall eed to recover from the said pers arrear of land revenue. (2) The appellate authority may, if it is satisfied that the appellant was prevented presenting the appeal within the aforesaid it to be prksented within a opinion that any duty of 2xcise thk duty of excise shall be notice to show cause, within against the proposed order. (4) The Central Government ?ggfi,eved. , I : . : by ,any = order, made capcel,:::cil. rnqdify . ..:;iii.i -$uch order,, 'months ffbm: the date of the section (3), as the case may be. Copra Cess `OF` 19791 ---- Wr)Lrn* -, `I I` 8. (1) Any occupier of a mill who is aggrieved by an assessment made mder section 7 may, within three months of service of the notice referred to in sub-section (1) of that section, appeal to such authmig as the Central Government may, by notification in the Official Gazette, ap-mint m this behalf, for the cancellatio~ or modification of the assessment and, on such appeal, the said authority may cancel or modify the assessment and order the refund to such ocdupier of the whole or part, as the case may be, of the amount paid thereunder: Provided that the authority sd appointed shall not be inferior in rank to the Collector by whom the assess~nent was made.