1997 (5) TMI 270

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....r the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant herein, who suffered an adverse order at the hands of Assistant Collector of Central Excise, filed an appeal before the Collector (Appeals) who dismissed the same as time barred, observing that no applic....