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    <title>Appeal</title>
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    <description>An employer aggrieved by an assessment or penalty order may appeal in Form-XIX to the notified appellate authority within ninety days, with the impugned order, deposit certificate, prescribed fee, statement of dispute, and supporting evidence. The authority may call for the assessing officer&#039;s details, hear the appellant, and decide the appeal within sixty days by confirming, modifying, or remanding the assessment, or by modifying or setting aside the penalty order. The order must be speaking, copies must be sent to the relevant parties, reduced cess must be refunded, the time for payment or refund must be specified, and no further appeal lies.</description>
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    <pubDate>Tue, 12 May 2026 15:32:35 +0530</pubDate>
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