- No appeals shall be made to the Appellate Board against any of decisions or orders or directions issued by the Central Government or the Controller to be effectively implemented apart from the decisions that fall under the sections 15, 16, 17, 18, 19, 20, 25 (Sub-Section 4), 28, 51, 54, 57, 60, 61, 63, 66,69 (Sub-Section 3), 78, 84 (Sub-sections 1 to 5), 85, 88, 91, 92 and 94, unless specially allowed.
- All appeals to the Appellate Board shall be made in a formal manner as prescribed along with a copy of the decision or order or direction already issued, against which the appeal is made upon paying the corresponding fees.
- An appeal to the Appellate Board should be made within 3 months (or within any allowed time as per the rules) from the date of the decision or order or direction from the Controller or Central Government.