1987 (12) TMI 254

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....vocate, for the Appellants. Shri J. Gopinath, SDR, for the Respondents. [Order per : K.L. Rekhi, Member (T)]. - On hearing both sides we observe that the Appellate Collector did not examine the merits of the matter. He had dismissed the appeals filed by the appellants in the following preliminary grounds : (1) Duty not deposited; (2) Court fee stamp or 50 paise not affixed on the co....