1. Employees Provident Funds Appellate Tribunal (Procedure) Rules 1997, Rule 7 - Any person aggrieved by a notification or an order passed by the Central Government under the Act can be appealed against within 60 days from the date of issue of the notification/order, and prefer an appeal to the Tribunal - The first proviso to Rule 7 gives a latitude to the Tribunal in cases where sufficient cause is shown which prevented party to prefer an appeal within the prescribed period, and to that extent, if it is satisfied, the period of limitation by a further period of 60 days can be accommodated statutorily with reasonable explanation for the delay in approaching the Tribunal. (179) PLR