Appeals to appellate authority

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....ority, not below the rank of a Commissioner, authorised in this behalf, by an order of the Board, in such form and manner, as may be prescribed. (2) The proper officer, not below the rank of Commissioner, may on his own motion, call for and examine the record of any proceedings in which an adjudicating authority has passed any order under this Act, for the purpose of satisfying himself as to th....

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....under this section shall be verified in such manner, as may be prescribed. (5) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of cess, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of cess in dispute arising....