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    <title>1987 (1) TMI 253 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the communication dated 29/30-5-78 of the Assistant Collector was appealable as it constituted an order providing reasons for the decision. However, the communication dated 19/23-10-78 was not deemed a separate appealable order but a reiteration of the earlier decision. The appeal was found to be time-barred as it was filed after the limitation period from the date of the initial order, leading to the dismissal of the appeal.</description>
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      <description>The Tribunal held that the communication dated 29/30-5-78 of the Assistant Collector was appealable as it constituted an order providing reasons for the decision. However, the communication dated 19/23-10-78 was not deemed a separate appealable order but a reiteration of the earlier decision. The appeal was found to be time-barred as it was filed after the limitation period from the date of the initial order, leading to the dismissal of the appeal.</description>
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