Time limit for filing appeals: prescribed period with tribunal power to condone delays and allow cross objections.

Time limits under Section 112 require appeals by aggrieved persons within a prescribed three month period from communication (subject to government notification), with the Tribunal empowered to condone delay for a limited further period on sufficient cause; departmental appeals are subject to a separate six month period for specified points, also subject to condonation; memoranda of cross objections may be filed by respondents within a shorter prescribed period from receipt of notice and are treated as appeals presented in time. Computation rules treat the start of limitation as the later of communication or the Tribunal President's entry into office.

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