1997 (1) TMI 83

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..... elay in filing the appeal before the Tribunal and consequently dismissing the appeal as time barred. The appeal was filed in the Tribunal on 19-6-1989 against the order of the Collector dated 14-4-1987. The submission of learned Additional Solicitor General is that sub-section (5) of Section 35A imposes a duty on the Collector (Appeals) to communicate the order passed by him to the appellant, the .....

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..... s considered in the first instance by the Tribunal. Accordingly, we remit the matter to the Tribunal for this purpose. 3. For the above reason, we set aside the Tribunal's order and remit the matter to the Tribunal for deciding afresh the question whether the appeal filed in the Tribunal is within time and if not, whether a ground has been made out for condonation of delay, if any, in the filing .....

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