law: Cigarettes (Regulations of Production, Supply and Distribution) Act, 1975
  16.Appeal.-
  (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.