Appeal to Commissioner (Appeals) under Section 128 requires prescribed form, verification, deposit status, reliefs, and grounds of appeal. Appeal to the Commissioner (Appeals) under Section 128 is made by filing Form C.A.-1 which requires the appellant's and adjudicating officer's particulars, date of communication, address for service, statement whether duty or penalty is deposited or an application to dispense with deposit is made, an indication if the appellant wishes to be heard in person, the reliefs claimed, a statement of facts and grounds of appeal. The form must be signed and verified by the appellant or authorised representative, filed in duplicate, and accompanied by a copy of the order appealed against.