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2002 (2) TMI 1191

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.... Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - These appeals are against the order of the Commissioner (Appeals) dismissing the appeals filed before him on the ground of limitation. 2. After reading the papers and hearing the departmental representative, the applicant being absent and unrepresented despite notice, we have decided to take up the....