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Cement Corporation Of India Ltd. ... vs The Regional Labour Commissioner ... on 21 March, 2007
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Malabar Spinning And Weaving Mill vs Narayanan Nair on 27 October, 1988

[Section 7] [Complete Act]
Central Government Act
Section 7(7) in The Payment of Gratuity Act, 1972
(7) Any person aggrieved by an order under sub-section (4) may, within sixty days from the date of the receipt of the order, prefer an appeal to the appropriate Government or such other authority as may be specified by the appropriate Government in this behalf: Provided that the appropriate Government or the appellate authority, as the case may be, may, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the said period of sixty days, extend the said period by a further period of sixty days: 30 [Provided further that no appeal by an employer shall be admitted unless at the time of preferring the appeal, the appellant either produces a certificate of the controlling authority to the effect that the appellant has deposited with him an amount equal to the amount of gratuity required to be deposited under sub-section (4), or deposits with the appellate authority such amount.]