1987 (7) TMI 472

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....ondent. [Order per : H.R. Syiem, Member (T)].  - This appeal by the department had been filed somewhat late. The bench, however, condoned it and proceeded it to hear the merits of the dispute and called upon the learned counsels to advance arguments. 2. The learned counsel for the department Mrs. Zutshi reiterated all that has been said in their appeal (undated). She said that cycle ....