(1) An employer aggrieved by an order of the assessment made under rule 7 or by an order imposing penalty made under rule 12 may appeal against such order, within three months of the receipt of such order, to the Appellate Authority.
(2)The appeal shall be accompanied with— (a)the order appealed against;
(b)a certificate from the cess collector to the effect that the amount of cess or penalty or both, as the case may be, relating to such appeal has been deposited;
(c)a fee equivalent to one per cent, of the amount in dispute or penalty or both, as the case may be, under such appeal;
(d)a statement of points in dispute;
(e)documentary evidence relied upon.
(3)On receipt of the appeal the Appellate Authority may call from the Assessing Officer a statement on the basis of his assessment order appealed against, as such Appellate Authority may consider necessary for the disposal of such appeal.
(4)The Appellate Authority shall give the appellant an opportunity of being
heard in the matter and dispose of the appeal as expeditiously as possible.
(5)On being satisfied on the quantum of cess the Appellate Authority shall confirm the order of the Assessing Officer or if in his opinion the assessment was wrong; or on the higher side shall modify the order of assessment or if in his opinion the assessment is on the lower side or if the basis of assessment is wrong, it shall remand back the assessment order to the Assessing Officer along with his observations to rectify the wrong.
(6)An order remanded back under sub-rule (5) shall be disposed of by the Assessing Officer within one month in view of the observation made by the Appellate Authority:
Provided that if the amount of cess is proposed to be enhanced the assessee shall be given an opportunity of being heard.
(7)No appeal shall lie against the order of the Appellate Authority under this rule.
(8)If the Appellate Authority is of the opinion that the quantum of penalty imposed is on the higher side or not correctly made it shall suitably modify or set aside the order of the Assessing Officer, as the case may be.
(9)The appeal under this rule shall be disposed of by making a speaking order and a copy of such order shall be sent to each of ‘the appellant, the Assessing Officer and the Board within five days of the date on which such order is made.
(10)An order in appeal reducing the amount of cess shall also ask the Board to refund the excess cess.
(11)An order in appeal reducing, enhancing or confirming the orders of penalty, as the case may be, shall also specify the date by which the amount of penalty should be paid/refunded.
