Appeals against adjudication orders require prescribed payment, hearing rights, and appellate review without remand.

Appeals against orders of the adjudicating authority may be filed by an aggrieved taxable person before an appellate authority not below the rank of Commissioner, in the prescribed form and manner, within three months of receipt of the impugned order. Before filing, the appellant must pay the admitted amount and ten per cent of the remaining disputed cess, subject to the specified ceiling. On such payment, recovery of the balance is deemed stayed. The appellate authority must hear the appellant and may confirm, modify or annul the order, but may not remand the matter.

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