Appeals to Appellate Authority require prescribed pre deposit and adherence to timelines, with limited extensions and stay on recovery. Any person aggrieved by an adjudicating authority's decision may appeal to the prescribed Appellate Authority within the limitation period. The Commissioner may review records and direct subordinate officers to apply to the Appellate Authority; such applications are treated as appeals. Appeals must be in prescribed form, accompanied by a pre deposit comprising the full admitted amount and a specified percentage of the remaining disputed tax, which stays recovery of the balance. The Appellate Authority must hear parties, may allow limited adjournments and addition of omitted grounds for non wilful omissions, and may confirm, modify or annul orders with written reasons, communicate orders to parties and tax authorities, and endeavour to decide appeals within one year.