Appeals to First Appellate Authority require prescribed filing, deposit and hearing rights with opportunity to show cause. Appeals to the First Appellate Authority are available against adjudicating authority orders; the Commissioner may direct subordinate officers to apply as if such applications were appeals. Appeals must be filed in the prescribed form within the prescribed period, require deposit of ten percent of the amount in dispute, and the Authority must provide hearing rights, limited adjournments, permit additional non-willful grounds, and pass written orders stating points, decisions and reasons; it must give opportunity to show cause before enhancing penalties or demanding unpaid tax and decide appeals within one year where possible.