(1). The facts are that the Controlling Authority under the Payment of Gratuity Act, 1972 (for short "the Act") on 17th March, 2004 passed an order directing the petitioner-company to pay a sum of Rs. 32.192/- as gratuity and Rs 32,192/- as interest to the respondent No.4. Dissatisfied, the petitioner for preferring an appeal had applied for certified copy of the said order. After receiving the certified copy, the petitioner-company preferred an appeal under Section 7(7) of the Act. The memorandum of appeal was submitted before the Controlling Authority along with a cheque for Rs.32,1927- 6eing the amount determined by the said authority. The Controlling Authority refused to accept the same, insisted upon the payment of the entire gratuity along with the interest amounting to Rs. 64,384/- and refused to grant the certificate which is a precondition for preferring an appeal by an employer under sub-section 7 of Section 7 of the Act.

(2). The Appellate Authority under the Act by its order dated 31.8.2004 did not admit the appeal. The said order is as under: - "The instant appeal by the employer is not admitted for non- compliance of Section 7(7) of the Payment of Gratuity