Section 14(2) in The Building And Other Construction Workers' Welfare Cess Rules, 1998
(2)The appeal shall be accompanied with-(a)the order appealed against;(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;(c)a fee equivalent to one per cent. of the amount in dispute or penalty or both, as the case may be, under such appeal;(d)a statement of points in dispute;(e)documentary evidence relied upon.
