12. Procedure for filing appeal.- (1) An appeal shall be preferred by the appellant or his authorised representative to the Central Government in person or be sent by Registered Post registered to the Secretary to the Government of India, Department of Economic Affairs, Ministry of Finance, New Delhi (2) An appeal sent by post under sub-rule (1) shall be deemed to have been preferred to the Central Government on the day on which it is received in the office of the Secretary to the Government of India, Department of Economic Affairs, Ministry of Finance, at Delhi. | 