(ii)on a memorandum of appeal under Section 46 or sub-section (3) of Section 47 to the Appellate Board - Rs. Thirty or 0.1 percent of the total balance due after the order passed in first appeal, [whichever is more, but not exceeding Rs. 100] [Substituted by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.];