1998 (4) TMI 314

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....Respondents. [Order per : J.H. Joglekar, Member (T)]. - This appeal from the Revenue contests the order of the Collector (Appeals) in which she declined to deal with an application dated 19-10-1992 made by the Assistant Collector purportedly on the basis of the direction given by the jurisdictional Collector under Section 35E(4); whereas the authorisation in fact was issued on 30-10-1992. 2.&e....