(A) Limitation Act (36 of 1963) , S.4— Expiry of prescribed period when Court is closed - Expression "prescribed period" appearing in S. 4- Cannot be construed to mean anything other than period of limitation - Any period beyond prescribed period, during which Court or Tribunal has discretion to allow person to institute proceedings, cannot be taken to be "prescribed period" (Para 23 25) (B) Companies Act (18 of 2013) , S.421— National Company Law Tribunal Rules (2016) , R.50— Appeal from order of Tribunal - Limitation-Appellants chosen to apply for certified copy after 27 days of pronouncement of order - From 19.12.2019, date on which counsel for appellants received copy of order, appellants had period of 45 days to file appeal which expired on 02.02.2020 - Even period of 45 days to condone delay in filing appeal expired on 18.03.2020-Appellants did not file appeal on or before 18.03.2020, but filed it on 20.07.2020 relying on order passed by Supreme Court extending limitation period which intended to benefit litigants prevented from initiating proceedings due to the pandemic and lockdown- Lock down was imposed only on 24.03.2020 and there was no impediment for appellants to file appeal on or before 18.03.2020- Appellants cann....