law: Expenditure-Tax Act, 1987 
  22. Appeals to the Commissioner (Appeals) 
  (1) Any person objecting to the amount of
  
  expenditure-tax for which he is assessed by the 16[Assessing]
  
  Officer, or denying his liability to be assessed under this Act, or objecting
  
  to an order levying penalty under this Act, may appeal to the Commissioner
  
  (Appeals).
   27  [(2) Every appeal shall be in the prescribed
  
  form and shall be verified in the prescribed manner28 and in respect
  
  of appeals filed on or after the lst day of October, 1998, shall be accompanied
  
  by a fee of two hundred and fifty rupees.]
  (3) Any appeal shall be presented within
  
  thirty days of the receipt of the notice of demand relating to tax, interest or
  
  penalty under this Act:
  Provided  that the Commissioner (Appeals) may
  
  admit an appeal after the expiration of the said period if he is satisfied that
  
  the appellant had sufficient cause for not presenting it within that period.
  (4) The Commissioner (Appeals) shall hear and
  
  determine the appeal and, subject to the provisions of this Act, pass such
  
  orders as he thinks fit and such orders may include an order enhancing the
  
  assessment or penalty:
  Provided  that an order enhancing the assessment
  
  or penalty shall not be made unless the person affected thereby has been given
  
  a reasonable opportunity of showing cause against such enhancement.
   29  [(4A) In every appeal, the Commissioner
  
  (Appeals), where it is possible, may hear and determine such appeal within a
  
  period of one year from the end of the financial year in which such appeal is
  
  filed under sub-section (1).]
  (5) The procedure to be adopted in the hearing
  
  and determination of the appeals shall, with any necessary modification, be in
  
  accordance with the procedure applicable in relation to income-tax.