Health Security Cess appeals require payment of admitted sums and 10% of disputed cess to stay recovery and proceed with appeal. A taxable person may appeal an adjudicating authority's order to an appellate authority within three months; appeals must be verified and the appellate authority must provide hearing, may adjourn, and shall pass a written order stating points, decisions and reasons, aiming to decide within six months. A proper officer may suo motu direct an application to the appellate authority to determine specified points, treated as an appeal. No appeal lies unless the appellant pays the admitted amount in full and deposits ten per cent of the disputed cess (maximum twenty-five crore rupees); such payment stays recovery of the balance.