Section 7
[Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.]
7 [Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.]
(4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or the authorised officer makes an application to the Appellate Tribunal 8 [or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] or the 5 [Commissioner (Appeals)] within a period of 9 [one month] from the date of communication of the order under sub -section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal 8 [or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] or the 5 [Commissioner (Appeals)], as the case may be, as if such application