1997 (1) TMI 83

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.... CEGAT rejecting the application for condonation of delay in filing the appeal before the Tribunal and consequently dismissing the appeal as time barred. The appeal was filed in the Tribunal on 19-6-1989 against the order of the Collector dated 14-4-1987. The submission of learned Additional Solicitor General is that sub-section (5) of Section 35A imposes a duty on the Collector (Appeals) to commu....