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Issues: Whether the Tribunal could condone delay in filing the appeal when the appeal was received beyond the maximum period of sixty days prescribed under the governing statute.
Analysis: The appellate provision allowed filing within forty-five days from service of the order and empowered the Tribunal to entertain the appeal only within a further period of fifteen days if sufficient cause was shown. The appellant himself stated that he received the order by 6 March 1995, making the outer limit expire on 5 May 1995. Since the appeal was received on 9 May 1995, it was beyond the statutory ceiling. The Tribunal held that, being a creature of statute, it had no authority to extend the period beyond the express limit, and no inherent power could be invoked to override that limitation.
Conclusion: The Tribunal had no power to condone the delay beyond sixty days, and the appeal was time-barred.