The opinion of the court was delivered by FRITZ, P.J.A.D.
In this matter in which the appeal is from a determination of the Board of Review (Board), Department of Labor and Industry, affirming a decision of the Appeal Tribunal holding her disqualified for benefits and liable for a refund, claimant's appeal to us was filed more than 45 days after the final decision of the Board. It is out of time. R. 2:4-1(b). No party raises this issue and in this matter, in...
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