Appeals to Appellate Tribunal.

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..... e months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand r .....

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..... lt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 o r under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1). On receipt of notice that an appeal has been preferred under this section, the party against whom the appea .....

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..... n appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed. No appeal shall be filed under sub-section (1), unless the appellant has paid (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty percen .....

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