Appeal

(1) Subject to such rules as may be made, any person or employer aggrieved by any order made under this Act, may appeal against such order to the Appellate Authority appointed under this Act. (2) The orders passed by the Appellate Authority shall be further appealable to the Tribunal. (3) No appeal shall be entertained after the expiry of a period of sixty days from the date of receipt of the order: Provided that the Appellate Authority or the Tribunal, as the case may be, may, in the interest of justice, for the reasons to be recorded in writing, condone delay in cases where appeal is not filed within the stipulated period. (4) No appeal shall be entertained, unless such appeal is accompanied by satisfactory proof of the prior minimum payment of fifty per cent of the total amount of tax, penalty and interest, if any. (5) The Appellate Authority in disposing of an appeal, may confirm, annul, reduce, enhance, or otherwise modify the assessment, penalty or interest. He may make such further enquiry as he deems fit before passing any such order. (6) No order under this section shall be passed without giving the appellant or his representative, a reasonable opportunity of being heard.