law: Sick Industrial Companies (Special Provisions) Act, 1985
  25. Appeal 
  (1) Any person aggrieved by an order of the Board made under
  
  this Act may, within forty-five days from the date on which a copy of the order
  
  is issued to him, prefer an appeal to the appellate authority:
  PROVIDED  that the appellate authority may entertain any
  
  appeal after the said period of forty-five days but not after sixty days from
  
  the date aforesaid if it is satisfied that the appellant was prevented by
  
  sufficient cause from filing the appeal in time.
  (2) On receipt of an appeal under sub-section (1), the appellate
  
  authority may, after giving an opportunity to the appellant to be heard, if he
  
  so desires, and after making such further inquiry as it deems fit, confirm,
  
  modify or set aside the order. appealed against 2[or remand the
  
  matter to the Board for fresh consideration.]