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Issues: Whether the appellate authority was justified in rejecting the appeal as time-barred and whether the matter should be remitted for decision on merits despite the limitation objection.
Analysis: The appeal was filed beyond the prescribed period, but the delay was explained by the illness of the proprietor, supported by medical material. The reason shown was treated as prima facie sufficient. The appellate authority's inability to condone delay beyond the statutory limit was noted, but in the interest of justice the petitioner was considered entitled to consideration of the appeal on merits.
Conclusion: The order rejecting the appeal on limitation was set aside and the matter was remanded to the first appellate authority to decide the appeal on merits without insisting on the limitation objection.
Final Conclusion: The petitioner obtained restoration of the appellate remedy, and the dispute was returned to the first appellate authority for substantive adjudication after notice and hearing.
Ratio Decidendi: Where delay in filing an appeal is supported by a plausible explanation showing circumstances beyond the appellant's control, the matter may be remitted for consideration on merits notwithstanding the limitation objection, subject to the statutory confines on condonation.