Appeal procedure: right to hearing and timely decisions, admitting new grounds and issuing reasoned written orders. The Commissioner (Appeals) must afford an appellant an opportunity to be heard, may allow grounds omitted from the filed grounds if omission was not willful or unreasonable, and after necessary inquiry may confirm, modify or annul the appealed order. Enhancement of penalties, greater confiscation or reduction of refunds requires a reasonable opportunity to show cause; orders requiring payment for short-levied or short-paid duty require notice within the statutory time-limit. Appeal orders must be written, state points for determination with reasons, communicated to the appellant, adjudicating authority and relevant commissioners, and where possible decided within six months of filing.