Section 3(4)(a) in The Central Sales Tax (Orissa) Rules, 1957
(a)An appeal under Sub-section (3-H) of Section 7 shall be in Form XIV and shall be preferred to the [appellate authority] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]. It shall be accompanied by the order appealed against in original or by a certified copy thereof unless omission to produce such order or copy is explained to the satisfaction of the appellate authority.