Cigarettes (Regulations of Production, Supply and Distribution) Act, 1975
(1) Any person, aggrieved
by any decision by any decision of the court adjudging a confiscation, ordering
the payment of costs or imposing a penalty, may prefer an appeal to the court
to which an appeal lies from the decision of such court.
(2) The appellate court may, after giving to the appellant an opportunity of being heard, 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 directions as it may think fit for a fresh decision or adjudication, 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.
(3) No further appeal shall lie against the order of the court of appeal.