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    <description>Appeals to the Appellate Authority lie against adjudicating authority orders; the Commissioner may direct review and filing of applications as appeals. An appellant must satisfy a statutory pre deposit requirement-paying admitted amounts in full and depositing a portion of the remaining tax-after which recovery of the balance is stayed. The Appellate Authority must afford hearing, permit limited extensions and amendment of grounds for non wilful omission, and finally pass a reasoned written order confirming, modifying or annulling the impugned order, subject to procedural safeguards before enhancing liabilities.</description>
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      <description>Appeals to the Appellate Authority lie against adjudicating authority orders; the Commissioner may direct review and filing of applications as appeals. An appellant must satisfy a statutory pre deposit requirement-paying admitted amounts in full and depositing a portion of the remaining tax-after which recovery of the balance is stayed. The Appellate Authority must afford hearing, permit limited extensions and amendment of grounds for non wilful omission, and finally pass a reasoned written order confirming, modifying or annulling the impugned order, subject to procedural safeguards before enhancing liabilities.</description>
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