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Issues: Whether the writ petition should be disposed of by remanding the matter to the appellate authority for decision on merits in view of the pendency of the appellate tribunal and the need for reconsideration of the limitation-based rejection.
Analysis: The writ petition had been entertained when the appellate tribunal was not yet functional and remained pending for a considerable period. The order under challenge had rejected the appeal as time-barred, but the Court found that the appellate machinery was better equipped to examine the factual issues on the available records. In these circumstances, and without entering into the merits, the Court held that the matter should be sent back to the appellate authority for fresh consideration on merits in accordance with law.
Conclusion: The matter was remanded to the appellate authority, the impugned appellate order was set aside, and the appellate authority was directed to decide the appeal expeditiously on merits.