10. Amendment. of section & of the principal enactment,

“(1) The Minister may, by regulation made under this Act, provide for the remission of-excise duty leviable on any excisable articles which are found

. to be deficient in quality by reason of any natural cause or otherwise or which are unsold for a period of time and are determined as unsaleable, by reason of being outmoded or for any other reasonable cause, by a Board of Assessors consist-ing of at least two officers not below the rank of

Superintendent’ appointed ‘in that behalf by the

Directot-Genereal,”, ane

41.

Insertion of new section 8a in the principal] enactment,

The following new. section is hereby inserted immediately after section 8, and shall have effect as section 84, of the principal enactment :—~

“ Appeals

- 8a.. (1) Any person may, if he is deters ina.

dissatisfied with any determination made by tion of a Board of Assessors under section 8, appeal

‘Board of against ‘such’ determination in writing to the Director-General before the expiry of fourteen days after'the date on which such determination is communicated to him :

Provided that, the Director-General, upon being satisfied that owing to absence from

Sri. Lanka, sickness or other reasonable cause, the appellant was prevented from appealing within such period, shall grant ‘an extension of time for preferring the appeal.

,

,

affirm, vary or annul the determination against which such appeal was made.

-

municated to him by the Director-General.

Section 9 of the principal enactment is hereby anended in the proviso to subsection. (1) of that section by the substitution, for the words “ten years” of the words

“five years”.