Procedure for filing appeals requires prescribed-form appeals presented or posted to the concerned officer, with nearest-bench forwarding allowed. Memoranda of appeal must be in the prescribed form and presented in person, by agent, or sent by registered post to the concerned officer; appeals sent by post are deemed presented on the date received. For urgency or sufficient reason, appeals may be presented or sent to the nearest Bench's officer, who must forward them to the appropriate Bench. 'Form' denotes the prescribed appeal forms under the relevant rules, and 'concerned officer' includes the Registrar, Assistant Registrar or any officer authorized to receive appeals within a Bench's jurisdiction.