1987 (9) TMI 239

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....espondent. [Order per : M. Santhanam, Member (J)]. - The appellants in their condonation application have stated that the order was passed by the Additional Collector on 28-2-1983 and that the appellants filed the appeal before the Collector who returned the same directing the appellants to file the appeal before the Tribunal. We find that the appeal was filed in time before the Collector an....