Appeal procedure to Commissioner (Appeals) under commodities transaction tax requires prescribed filing fee, supporting documents, and verification. Initiation of appeals under the Commodities Transaction Tax Rules, 2013 requires filing Form No. 3 with particulars identifying the appellant, financial year, assessing officer, relevant Finance Act provision, date of order or demand, relief claimed, and address for notices; the appeal must include a statement of facts, grounds of appeal, and a verification signed per rule 7. The memorandum and supporting documents must be filed in duplicate with a copy of the order and original notice of demand where applicable, and a prescribed filing fee must be paid through an authorised bank after obtaining a challan from the Assessing Officer.