Any person other than Federal Excise Officer aggrieved by any decision or order passed under this Act or the rules made thereunder by a Federal Excise Officer up to the rank of Additional Collector of Federal Excise, other than a decision or order or notice given or action taken for recovery of the arrears of duty under this Act or rules made thereunder may within thirty days of receipt of such decision or order prefer appeal there from to the Collector (Appeals).