Appeal to Appellate Authority requires specified pre-deposit; payment stays recovery and authority may admit additional grounds. Appeals to the Appellate Authority lie against adjudicating authority orders and must follow prescribed form and time limits; the Commissioner may direct subordinate officers to apply as appellants. Filing an appeal requires payment of the admitted amount and a prescribed pre-deposit of the disputed tax, upon which recovery of the balance is stayed. The Appellate Authority must hear parties, may allow limited adjournments and additional grounds for non-wilful omissions, and must pass a reasoned written order, communicate it to relevant authorities, and ordinarily decide appeals within one year.