Appeal under sub-section (3H) of section 7, authority to whom lies and procedure and other incidental matters

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....under sub-section (3H) of section 7 of theAct shall lie to the Special Commissioner, Additional Commissioner, Joint Commissioner,Deputy Commissioner and Assistant Commissioner (hereinafter referred to in this rule as the"appellate authority"):      PROVIDED that the Commissioner may, by notice published in the official Gazette, fix the jurisdiction of the respective appellat....

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....grounds of objection set forth in the appeal:      Provided that the appellate authority shall not rest its decision on any other ground unless the party affected thereby has had a sufficient opportunity of contesting the case on that ground.      (3) The memorandum of appeal shall be accompanied by the order in original against which it is made or a d....

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....7 of the Act, or of this rule or if the appeal is against an order made under section 6A or section 9 of the Act and the amount of tax, interest or penalty assessed that is not in dispute has not been paid, it may be summarily rejected by the appellate authority.      PROVIDED that no appeal shall be summarily rejected unless the appellant is given a reasonable opportunity o....

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....the hearing of the appeal from time to time.      (10) If on the date fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear before the appellate authority either in person or through his agent, the appellate authority may dismiss the appeal or decide it ex-parte, as it may think fit.      (11) Befor....