Appeal to High Court

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....ppeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date of receipt of the order appealed against by the aggrieved person and it shall be in such form and verified in such manner, as may be prescribed. (3) Irrespective of sub-section (2), the High Court may entertain an appeal after the expiry of the period specified in the said sub-section, if it ....

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....as it deems fit. (7) The High Court may determine any issue, which-- (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law referred to in sub-section (4). (8) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Ju....