49. Commencement of the period for filing appeal

(a) The period prescribed for filing appeal under sub-section (1) of section 11 of the Act against the order in consequence whereof notice of demand is issued shall commence from the date of service of such notice of demand, provided that in case a certified copy of the order is served after the notice of demand the period intervening between the date of service of notice of demand and the date of service of the certified copy of the order appealed against shall be excluded for the purpose of computation of period of limitation.

(b) The memorandum of appeal shall be presented in duplicate accompanied by certified copy of the order appealed against. The date on which it is received in the office of the Appellate Authority shall be the date of filing of the appeal.

Provided that in case an order in writing is not issued the memorandum of appeal shall be accompanied by the original notice of demand.