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    <description>Aggrieved persons may appeal adjudicating authority decisions to the prescribed Appellate Authority within the statutory period; the Commissioner may refer matters for appeal review. Appeals require prescribed form and verification and may be time extended for sufficient cause. A pre deposit requirement applies (payment of admitted amounts and a proportion of disputed tax), and such payment stays recovery of the balance. The Appellate Authority must hear parties, may grant limited adjournments, permit non wilful additional grounds, and after inquiry may confirm, modify or annul the order, subject to show cause requirements before adverse tax, penalty, confiscation or credit orders. Its reasoned orders are communicated to parties and designated tax authorities and are final subject to specified provisions.</description>
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