In cases where the Excise Duty Officer has made a decision to seize the property of any person pursuant to this Act or the Rules framed under this Act and an appeal has been made against the decision, the appeal hearing authority may issue an order to the Excise Duty Officer to suspend the proceedings to seize the property pending the settlement of the appeal. Provided that, the provision of this Section shall not apply in the cases referred to in Sub-section (2) of Section 17.