(1) In these rules, unless there is anything repugnant in the subject or context,-

(b) "appropriate appellate authority", in respect of any particular dealer, means such Additional Commissioner as the Commissioner or the Special Commissioner may direct, or such Deputy Commissioner or Assistant Commissioner, as the case may be, to whom an appeal from any order of assessment within the meaning of the Explanation to section 79 passed by the appropriate assessing authority of such dealer lies under sub-section (1) of section 79 ;