1988 (5) TMI 273

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..... rder per : P.C. Jain, Member (T)]. - When the case was called no one appeared on behalf of the appellant. Notice for today's hearing had been sent as early as 15-4-1988 to the appellant-company herein. However, in view of the nature of the impugned order we do not consider it necessary to hear the appellant. Accordingly, we heard learned Departmental Representative. 2. The Collector (Appeals) h .....

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..... of the Collector (Appeals). No opportunity to make up that deficiency had been given to the appellant. 4. Learned D.R. has no comments to make on the grounds of appeal set out above. 5. We accept the contention of the appellant herein it ought to have been afforded an opportunity of making up the deficiency in affixing the court fee stamp. Since such an opportunity was not given to the appellant .....

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