FORM HSNS APL-01 — Appeal to appellate authority

FORM HSNS APL-01 along with the relevant documents, including grounds of appeal and the decision or order appealed against. (2) An acknowledgement indicating the appeal number shall be issued to the appellant immediately by the appellate authority or an officer authorised by him in this behalf and the date of issue of the acknowledgment shall be considered as the date of filing of the appeal: Provided that where the self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of the appeal, the date of submission of such copy shall be considered as the date of filing of the appeal. Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the acknowledgement, indicating the appeal number, is issued. 24. Appeal to appellate authority. - (1) Any person aggrieved by any decision or order passed under the Act may appeal to the Commissioner (Appeals) within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 29 of the Act to appeal against any decision or order passed under this Act may appeal to the Commissioner (Appeals) within six months from the date of communication of the said decision or order. 25. Notice to person and order of revisional authority in case of revision. - (1) Where the revisional authority decides to pass an order in revision under section 28 of the Act which is likely to affect the person adversely, the revisional authority shall serve on him a notice and shall give him a reasonable opportunity of being heard. (2) The revisional authority shall, along with its order under sub-section (1) of section 28, issue a summary of the order clearly indicating the final amount of demand confirmed. 26. Withdrawal of appeal. - The appellant may, at any time before the issuance of the order under sub-section (2) of section 29 of the Act, in respect of any appeal filed, file an application for withdrawal of the said appeal: Provided that where the acknowledgment has been issued, the withdrawal of the said appeal shall be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the period specified in sub-section (1) or sub-section (2) of section 29 of the Act, as the case may be. 27. Appeal to Appellate Tribunal. - (1) An appeal to the Appellate Tribunal under sub-section (1) of section 30 of the Act shall be filed in