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1998 (6) TMI 534

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....ant. Shri A.R.S. Kumar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - When the stay application came up for hearing it appeared that the main appeal could itself be disposed of at this stage. With the consent of both sides this was done. 2.  The Commissioner (Appeals) had dismissed the appeal filed before him on the observation that there was a delay of one d....