Time limit for appealing
4.—(1) Subject to paragraph (2) below, a notice of appeal shall not be valid unless it is served on the Tribunal within twenty-eight days of the date on which the notice or notification relating to the disputed decision was served on or given to the appellant.
(2) The Tribunal may accept a notice of appeal served after expiry of the period permitted by paragraph (1) above if it is of the opinion that, by reason of special circumstances, it is just and right to do so.