(1) Subject to such rules as may be made by the State Government, any person or employer aggrieved by any order made under section 5, 6, 7, 9, 10, 15 or 16 may appeal against such order to,- Appeal.
(a) 1[the Deputy Commissioner], if the order is passed by any prescribed authority or officer subordinate to him;
(b) 2[the Additional Commissioner], if the order is passed by the 3[Deputy Commissioner] and;
(c) the Tribunal, if the order is passed by any officer not below the rank of 2[the Additional Commissioner].
(2) No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or receipt of the order:
Provided that, the appellate authority may admit the appeal after the expiry of the aforesaid period, if it is satisfied that there was sufficient cause for the delay.
(3) No appeal shall be entertained, unless the amount of tax or penalty or interest in respect of which the appeal has been preferred has been paid in full:
Provided that in any particular case the appellate authority may dispense with the requirement of such payment if it is of opinion that such requirement will cause undue hardship to the appellant.
(4) The appellate authority in disposing of an appeal, may-
(i) confirm, annul, reduce, enhance, or otherwise modify the assessment or penalty or interest, or
(ii) set aside the assessment or penalty or interest and direct the authority which made the assessment or imposed the penalty or charged the interest to pass a fresh order after further inquiry on specified points.
(5) No order under this section shall be passed without giving the appellant or his representative, and where the appellate authority is the Tribunal, without giving the authority whose order or direction is the subject of the appeal or his representative, a reasonable opportunity of being heard.