JUDGMENT : GOUTAM BHADURI, J. 1. Heard. 2. The present petition is against the order dated 20.07.2018 passed by the Collector, Raigarh, whereby the confiscation of the petitioner's vehicle was ordered for. 3. Learned counsel for the petitioner submits that since the order has been passed by the Collector itself, therefore, as per Section 47 - B of the Chhattisgarh Excise Act, 1915 (hereinafter referred to as 'the Act, 1915') the Collector, who has been authorized to hear the appeal himself has passed the order and one right of appeal has been taken away, therefore, the order requires to be set aside. 4. Per contra, learned State counsel submits that as per Section 62 sub-section (2) (c) of the Act, 1915 the State government has been given powers to make rules in cases or classes of cases to what authority the appeal will lie. Pursuant thereto the rules have been framed in Rule 2 [1] of the Appeals, Revisions and Review Rules, wherein it has been stated that in case the original order has been passed by the Collector then the Excise Commissioner shall be the appellate authority against the order of the Collector to hear such appeal, therefore, the appeal will not lie here. 5. Heard learned counsel for the parties. 6. It appears that the Collector in exercise of powers under Section 47-A (2) of the Act, 1915 has passed the order of confiscation. The Section 47-B of the Act, 1915 speaks about the appeal against the order of confiscation, which reads as under :- "Section 47B - Appeal against the order of confiscation. - (1) Any person aggrieved by an order of confiscation passed under sub-section (2) of Section 47-A may, within thirty days of such order prefer an appeal to the Collector concerned or to any other officer authorised by the State Government by notification (hereinafter referred to as the Appellate Authority). Such appeal memorandum shall be accompanied by a certified copy of the order appealed against. (2) The Appellate Authority on presentation of such memorandum of appeal, issue a notice to the appellant and to any other person who is likely to be adversely affected by the order that may be passed in appeal. Such appeal memorandum shall be accompanied by a certified copy of the order appealed against. (2) The Appellate Authority on presentation of such memorandum of appeal, issue a notice to the appellant and to any other person who is likely to be adversely affected by the order that may be passed in appeal. (3) The Appellate Authority after hearing the parties to the appeal, shall pass an order confirming, reversing or modifying the order of confiscation appealed against: Provided that he may pass such order of interim nature for custody, disposal etc. of the confiscated articles during the pendency of appeal, as may appear to him just or proper in the circumstances of the case but he shall have no power to stay the order of confiscation appealed against during the pendency of appeal." 7. Reading of Section 47-B of the Act, 1915 would show that the appeal would lie to the Collector concerned or to any other officer authorized by the State Government by notification. 8. Section 62 (2) (c) of the Act, 1915 gives powers to the State government to make rules for the purpose of carrying out the provisions of this Act. The relevant part of Section 62 of the Act, 1915 reads as under :- "62. Power to make rules. - (1) The State Government may make rules for the purpose of carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules - (a) prescribing the powers and duties of Excise Officers ; (b) regulating the delegation of any powers or duties by the Chief Revenue authority, the Excise Commissioner or Collectors under Section 7, clause (g) ; (c) declaring in what cases or classes of cases and to what authorities appeals shall lie from orders, whether original or appellate, passed under this Act or under any rule made thereunder, or by what authorities such orders may be revised, and prescribing the time and manner of presenting, and the procedure for dealing with appeals and revisions ; (d) to (n) xxx xxx xxx 9. Section 62 (2) (c) of the Act, 1915 gives power to the State Government to make rules whether original or appellate order, passed under this Act or under any rule made thereunder to prescribe the authorities before whom the appeal will lie persuant thereto Rules have been framed and Rule 2 of Appeals, Revisions and Review reads as under:- ^^2- lHkh vU; ewy vkns'kks ;k vihyh; vkns'kks ds fo:) vihy& ¼v½ xxx xxx xxx ¼c½tc dysDVj ;k fdlh vU; izkf/kdkjh ;k ,sls vf/kdkjh }kjk tks vkcdkjh vk;qDr ;k jkT; ljdkj u gks] ,slk fu.kZ; fd;k tkrk gS ;k vkns'k ikfjr fd;k tkrk gS] rks vkcdkjh vk;qDr dh gksxh] vkSj ¼l½ xxx xxx xxx 10. Sub-Rule [ c ] of Rule 2 shows that if the order has been passed by the Collector then in such case, the Excise Commissioner shall be the appellate authority, therefore, the appellate authority would be the Excise Commissioner against any original order in this case. Accordingly, the instant petition is not tenable before this Court as alternative remedy is available. Accordingly, the petition is dismissed. The petitioner, if so advised, may file the appropriate appeal before the Excise Commissioner and may also move a suitable application for condonation of delay, which may be considered objectively. 11. Certified copy of the order dated 20.07.2018 (Annexure P-1) be returned to learned counsel for the petitioner after retaining photocopy thereof.