Full Judgment
After hearing both sides the miscellaneous application for condonation of delay in filing the appeal before the Tribunal is allowed and the requirement of predeposit is waived.
2. Both sides admit that the appeal filed before the lower appellate authority was filed after a delay of 330 days which was beyond the condonable time limit prescribed under the law. As such, the lower appellate authority had no option but to dismiss the appeal. Hence his order requires no interference. Consequently the appeal filed before the Tribunal is dismissed.