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TMI BlogAppeals to Appellate TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... st such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal 2 [ ; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later. ] . (2) The Appellate Tribunal may, in its discretion, refuse to admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed 3 [ ; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later, ] for determination of such points arising out of the said order as may be specified by the Commissioner in his order. (4) Where in pursuance of an order under sub-section (3) the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1). (6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1) 4 [ or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3) ] , or permit the filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crore rupees ]] , in relation to which the appeal has been filed. (9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal. (10) Every application made before the Appellate Tribunal,- (a) in an appeal for rectification of error or for any other purpose; or (b) for restoration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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