Appeal to High Court

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....er party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within sixty days from the date on which the order appealed against is received by the Commissioner or 2[served upon] the other party. 3[Provided that the High Court may entertain an appeal after the expiry of the period of sixty days....

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.... the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which - (a) has not bee....