1. Heard learned counsel for the petitioner, learned Government Pleader for Labour and Sri Anand Kumar Kapoor learned counsel for 3rd respondent.

2. As the 3rd respondent had grievance regarding settlement of his gratuity from the petitioner-employer, he filed application before the Controlling Authority under Payment of Gratuity Act, 1972 (for short the Act) vide Case No.PG/02/2007 on the file of Assistant Commissioner of Labour, Circle-III, Hyderabad, who is the Controlling Authority. The Controlling Authority by order dated 12.10.2007 allowed the claim and ordered payment of gratuity arrived at Rs.90,045/- by taking the total service rendered by the 3rd respondent as 27 years. Aggrieved by the same, petitioner herein preferred appeal on 03-08-2013 before the Appellate Authority under Section 7(7) of the Act, vide File No.B/1457/2013. The said appeal was dismissed by order dated 17.10.2013, holding that the appeal was filed beyond the limitation prescribed under Section 7(7) of the Act and amount was not deposited as required by the provision.

3. Learned counsel for the petitioner contends that the same authority who decided the original petition of the 3rd respondent, in th