1998 (3) TMI 294

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..... the Respondent. [Order per : Justice U.L. Bhat, President]. Appellant has submitted a request for adjournment on the ground that the notice of hearing was received late. Having perused the papers we find that this is a case where the Collector (Appeals) failed to exercise the jurisdiction vested in him. We therefore propose to dispose of the appeal. 2. Order-in-Original dated 9-4-1991 .....

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