1997 (4) TMI 185

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..... e Appellant. Shri M. Hajamohideen, JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - Arguing for the appellants, Shri Mehra, learned Consultant submitted that the Collector (Appeals) erred in rejecting the appeal as barred by time. He submitted that for the first time speaking order has been issued by the Assistant Collector on 30-1-1987 and the same has been served on th .....

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..... ification to condone delay. 3. We have carefully considered the submissions made by both the sides and perused the record. Time and again, the Tribunal has held that mere endorsement on classification list cannot be construed as an appealable order. There must be a speaking order for filing the appeal. In the instant case, we find that lot of correspondence has been taken place between the d .....

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