(1) The Appellate Tribunal may admit an appeal under section 76 after the period of limitation laid down in that section, if the appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period.
Extension of period of limitation in certain cases.
46 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(2) In computing the period laid down under sections 76 and 81, the provisions of sections 4 and 12 of the Limitation Act, 1963, shall, so far as may be, apply.
(3) In computing the period of limitation prescribed by or under any provision, or the rules made thereunder, other than section 76 or 81, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.
78. The burden of proving any matter in issue in proceedings under section 74, or before the Appellate Tribunal which relates to the liability to pay tax or any other amount under this Regulation shall lie on the person alleged to be liable to pay the amount.