Section 18. Appeal to Commission.

(1) The eligible person or the Designated Officer being aggrieved by an order of Second Appellate Authority may file an appeal before the Commission within the period of sixty days from the date of receipt of such order. (2) The Chief Commissioner or the Commissioner, as the case may be, shall dispose of such appeal within a period of ninety days from the date of receipt of the appeal, after giving all the parties an opportunity of being heard. The Commission may impose the penalty on the Designated Officer or First Appellate Authority or vary or cancel the penalty imposed and may order to refund such penalty paid, if any.