Appeal, revision and review

18 (1) Subject to such rules as may be made, any dealer may, in the prescribed manner appeal to such authority as may be prescribed against any order passed under sub-section (3) of Section 9, sub-section (3) and (4) of Section 10 and sub-section (3) of Section 11 of the Act. (2) No such appeal shall be entertained unless,- It is accompanied by proof of payment in such manner as may be prescribed, of the amount of cess admitted by the dealer to be due from him and twenty five percent of the difference between such amount of cess including penalty and interest assessed. (3) The aforesaid appellate or revising authority may, (a) confirm, reduce, annul, enhance or otherwise modify the assessment of cess, penalty or interest; (b) set aside any order and direct the authority which made the order, to pass a fresh order after further enquiry on specified points; (c) pass such other orders as it may deem fit and proper. (4) No order prejudicial to any dealer shall be passed under this section without a reasonable opportunity of being heard being given to him.