1997 (2) TMI 293

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..... sident]. Appellant is absent in spite of notice of hearing but has sent a request for disposal of the appeals on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. These appeals arise out of the common order passed by the Collector (Appeals) confirming the separate orders passed by the Assistant Collector confirming the demand raised in the two show cause notice. 3. .....

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