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    <description>The Tribunal allowed the appeal, remanding the matter to the lower appellate authority for a decision on its merits. The dismissal of the appeal on the grounds of being time-barred was deemed legally unsustainable as the service of the order was only completed when handed over to the appellant in person. The Tribunal held that the appeal was filed within the prescribed time from the date of receipt of the order, directing further proceedings in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal, remanding the matter to the lower appellate authority for a decision on its merits. The dismissal of the appeal on the grounds of being time-barred was deemed legally unsustainable as the service of the order was only completed when handed over to the appellant in person. The Tribunal held that the appeal was filed within the prescribed time from the date of receipt of the order, directing further proceedings in accordance with the law.</description>
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