Appeal to Appellate Tribunal [Section 19]

Appeal to Appellate Tribunal [Section 19]
The Central Government or any person aggrieved by an Order made by an Adjudicating Authority, other than those referred to in sub-section (1) of Section 17, or the Special Director (appeals) may prefer an appeal to the Appellate Tribunal.
However, any person appealing against the Order of the Adjudicating Authority or the Special Director (Appeals) levying any penalty, shall while filing the appeat deposit the amount of such penalty with such authority as may be notified by the
Central Government. .
But where in any particular case, the Appellate Tribunal is of the opinion that the deposit of such penalty would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to such conditions as it may deem fit to impos~ so as to safeguard the realisation of penalty [Section 19(1)].
Every appeal under sub-section (1) shall be filed within a period of forty-five days from the date on which a copy of the order made by the Adjudicating Authority or the Special Director (Appeals) is received by the aggrieved person or by the Central Government and it shall be in such form, verified in such manner and be accompanied
- by such fee as may be prescribed [Section 19(2)].
However, the Appellate Tribunal may entertain an appeal after the expiry of the
said period of forty five days if it is satisfied that there was sufficient cause for not
filing it within that period.
On receipt of an appeal under sub-section (n the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit confirming, modifying or setting aside the order appealed against [Section 19(3)].
The Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal and to the concerned Adjudicating Authority or the Special Director (Appeals), as the case may be [Section 19(4)].
The appeal filed before the Appellate Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within one hundred and eighty days from the date of receipt of the aPB~al [Section 19(5)].
Where any appeal could not be disposed of within the said period of one hundred and eighty days, the Appellate Tribunal shall record its reasons in writing for not disposing of the appeal within the said period.
Q 26. State the powers of Special Director (Appeals) and of the Appellate Tribunal in disposing off the appeals.

.9Lns .

Powers of Appellate Tribunal and Special Director [Section 28] f
The Appellate Tribunal and the Special Director (Appeals) shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 but shall be guided by the principles of natural justice and, subject to the other provisions of this Act, the