Benami property appeals must be filed within 45 days; extensions allowed for sufficient cause and evidence may be reviewed. Any person, including the Initiating Officer, aggrieved by an order of the Adjudicating Authority may appeal to the Appellate Tribunal in prescribed form and with prescribed fees within 45 days of receipt of the order; the same period applies to orders under section 54A. The Tribunal may admit late appeals for sufficient cause, must give parties an opportunity to be heard, and may finally determine cases, take or require additional evidence, compel documents or witnesses, frame issues for remand, and affirm, vary or reverse adjudication orders.