[34-A. Confiscation or penalty not to interfere with other punishments. No confiscation made or penalty imposed under the provisions of this Act or of any rule made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.]

Section 35. Appeals to Commissioner (Appeals)

(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].