2001 (5) TMI 697

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.... - On matter being called, nobody appeared on behalf of the appellant. The appellant has made a request for decision of the case on merits by submitting that the appeal of another person Shri Dwarka Pd. Agarwal arising out of the same set of facts and circumstances and against the same impugned order-in-original has already been allowed by the Tribunal. Accordingly I have heard Shri A.K. Chatto....