Section 8. Appeal.

(1) Any person aggrieved by an order or decision of the Competent Authority, including penalty imposed under sub-section (1) of section 12, may file an appeal to the Appellate Authority within a period of thirty days from the date of receipt of order or decision of the Competent Authority: Provided that, the Appellate Authority may entertain any such appeal filed after expiry of the said period of thirty days, if he is satisfied that the Appellant had sufficient cause for not preferring the appeal within the said period. (2) The Appellate Authority shall, before disposing off an appeal, give a reasonable opportunity of being heard to the Appellant. (3) The decision of the Appellate Authority on appeal shall be final.