https://www.taxtmi.com/caselaws?id=344712 Under FEMA Section 35, an appeal must be filed within sixty days of communication of the Tribunal's order, and the proviso permits a further period of not more than sixty days on sufficient cause being shown. The Court treated this limitation scheme as self-contained and restrictive, holding that the outer statutory cap is absolute. Applying the principle of implied exclusion, it concluded that Section 5 of the Limitation Act cannot extend the time beyond the additional sixty-day period prescribed by FEMA. The statutory maximum for condonation therefore cannot be enlarged by general limitation law. en-us Mon, 24 Apr 2017 00:00:00 +0530 Mon, 26 Jun 2017 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344712 Under FEMA Section 35, an appeal must be filed within sixty days of communication of the Tribunal's order, and the proviso permits a further period of not more than sixty days on sufficient cause being shown. The Court treated this limitation scheme as self-contained and restrictive, holding that the outer statutory cap is absolute. Applying the principle of implied exclusion, it concluded that Section 5 of the Limitation Act cannot extend the time beyond the additional sixty-day period prescribed by FEMA. The statutory maximum for condonation therefore cannot be enlarged by general limitation law. Case-Laws FEMA Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344712