44(2)
Such appeal, inter alia, shall be accompanied by—
44(2)(a) the order appealed against;
44(2)(b) a certificate from the cess collector to the effect that the amount of cess or penalty or both, as the case may be, relating to such appeal has been deposited; Provided that the appellate authority may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under rule 43 on application by the appellant.
44(2)(c) a non-refundable fee equivalent to one-half percent., but not exceeding rupees twenty five thousand of the amount in dispute or penalty or both, as the case may be, under such appeal; (d) a statement of points in dispute; and
44(2)(e) documentary evidence relied upon.