https://www.taxtmi.com/acts?id=2012 Appeals by aggrieved persons or the Central Government may be made to the Appellate Tribunal against specified adjudicatory and appellate orders. An appeal against a penalty order requires deposit of the penalty, subject to conditional waiver for undue hardship. Appeals must ordinarily be filed within forty-five days, with delayed filing permissible on sufficient cause. After hearing parties, the Appellate Tribunal may confirm, modify or set aside the order, and may independently examine the legality, propriety or correctness of adjudicatory orders by calling for the record. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 27 Aug 2026 16:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2012 Appeals by aggrieved persons or the Central Government may be made to the Appellate Tribunal against specified adjudicatory and appellate orders. An appeal against a penalty order requires deposit of the penalty, subject to conditional waiver for undue hardship. Appeals must ordinarily be filed within forty-five days, with delayed filing permissible on sufficient cause. After hearing parties, the Appellate Tribunal may confirm, modify or set aside the order, and may independently examine the legality, propriety or correctness of adjudicatory orders by calling for the record. Act-Rules FEMA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2012