(1) Whoever aggrieved by the order, passed by the adjudicating officer under section 24A, may prefer an appeal to an officer not below the rank of Joint Secretary to the Government of India, to be an appellate authority, within thirty days from the date of receipt of order, in such form and manner as may be prescribed.
(2) An appeal may be admitted after the expiry of the period of thirty days if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within that period.
(3) The appellate authority may, after giving the parties to the appeal an opportunity of being heard, pass such order as he may think fit.
(4) An appeal under sub-section (1) shall be disposed of within sixty days from the date of filing.