(1)Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a 296[Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the 297[Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within 298[sixty days] from the date of the communication to him of such decision or order:Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 6[sixty days], allow it to be presented within a further period of 299[thirty days].
