25C. Appeal
25C. Appeal.---(1) Whoever aggrieved by the order passed by the adjudicating officer under section 25B may, within thirty days from the date of receipt of order, prefer an appeal to an officer not below the rank of Joint Secretary to the Government of India, who shall be appointed by the Central Government as an appellate authority, in such form and manner as may be prescribed.
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.
The appellate authority may, after giving the parties to the appeal an opportunity of being heard, pass such an order as it thinks fit, confirming, modifying or setting aside the order appealed against.
Where an appeal is preferred against any order of the adjudicating officer under sub-section (1), it shall not be entertained by the appellate authority unless the person has deposited with the said authority ten per cent. of the amount of the penalty imposed by the adjudicating officer.
An appeal under this section shall be disposed of within sixty days from the date of filing.
Amendment notes (1)
- 1Ins w.e.f. 1-8-2026 Ins. by Act 8 of 2026, s. 2 and Sch. (w.e.f. 1-8-2026).