law: 11.Appeals.- 
  (1) Any employer aggrieved by an order of 
  
  assessment made under section 5 or by an order imposing penalty made under 
  
  section 9 may, within such time as may be prescribed, appeal to such appellate 
  
  authority in such form and in such manner as may be prescribed.
  (2) Every appeal preferred under sub-section (1) shall be accompanied by such
  
  fees as may be prescribed.
  (3) After the receipt of any appeal under sub-section (1), the appellate
  
  authority shall, after giving the appellant an opportunity of being heard in
  
  the matter, dispose of the appeal as expeditiously as possible.
  (4) Every order passed in appeal under this section shall be final and shall
  
  not be called in question in any court of law.