Appellate Tribunal appeals require timely filing and penalty deposit, subject to hardship-based waiver and supervisory review of adjudicatory orders.

Appeals by aggrieved persons or the Central Government may be made to the Appellate Tribunal against specified adjudicatory and appellate orders. An appeal against a penalty order requires deposit of the penalty, subject to conditional waiver for undue hardship. Appeals must ordinarily be filed within forty-five days, with delayed filing permissible on sufficient cause. After hearing parties, the Appellate Tribunal may confirm, modify or set aside the order, and may independently examine the legality, propriety or correctness of adjudicatory orders by calling for the record.

---

---

---