Cess and penalty appeals require deposit, hearing, and speaking orders under the building workers welfare rules. An employer may appeal in Form XIX against an assessment order or penalty order within ninety days, before the State-notified appellate authority, with the appealed order, proof of deposit, prescribed fee, statement of dispute, and supporting evidence. The appellate authority may call for details, hear the appellant, dispose of the appeal within sixty days, confirm, modify or remand cess assessments, and modify or set aside penalties. The order must be speaking, copies must be circulated, and any cess reduction, enhancement, or penalty variation must specify payment or refund time; no further appeal lies.