1998 (6) TMI 244

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....va, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  For reasons recorded below, we waived the requirement of duty and penalty and proceeded to dispose of the appeal itself on hearing the learned DR, since the matter lies within a very short compass. 2. The lower appellate authority has dismissed the appeal filed before him as time barred under Section 3....