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    <title>Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal</title>
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    <description>Appeals from adjudicating authorities must be taken to the prescribed Appellate Authority (Joint Commissioner level or Commissioner (Appeals) depending on the rank of the original authority). Appeals from the Appellate Authority lie to the Appellate Tribunal; where the tribunal is not constituted, the limitation for filing is counted from the date the President or State President of the Appellate Tribunal assumes office. Appellate authorities should note this in their orders and dispose pending appeals expeditiously; trade notices should publicize the clarification.</description>
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      <description>Appeals from adjudicating authorities must be taken to the prescribed Appellate Authority (Joint Commissioner level or Commissioner (Appeals) depending on the rank of the original authority). Appeals from the Appellate Authority lie to the Appellate Tribunal; where the tribunal is not constituted, the limitation for filing is counted from the date the President or State President of the Appellate Tribunal assumes office. Appellate authorities should note this in their orders and dispose pending appeals expeditiously; trade notices should publicize the clarification.</description>
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