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    <title>Filing an Appeal After Issuance of Order in DRC-07 Following Missed SCN Reply</title>
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    <description>An appeal from a DRC-07 order issued after non reply to a show cause notice under Section 73 is permissible to the Commissioner (Appeals) within the prescribed period, subject to condonation rules and payment of the statutory pre deposit. The appeal should be supported by genuine reasons and documentary evidence explaining the failure to reply; non filing of a reply alone is not a ground for summary rejection and the appellant may seek first appeal adjudication or, in exceptional cases, constitutional relief depending on the facts.</description>
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      <description>An appeal from a DRC-07 order issued after non reply to a show cause notice under Section 73 is permissible to the Commissioner (Appeals) within the prescribed period, subject to condonation rules and payment of the statutory pre deposit. The appeal should be supported by genuine reasons and documentary evidence explaining the failure to reply; non filing of a reply alone is not a ground for summary rejection and the appellant may seek first appeal adjudication or, in exceptional cases, constitutional relief depending on the facts.</description>
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