2006 (11) TMI 203

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....isposed of at this stage by setting aside the impugned order and remitting the appeal for decision by the Tribunal on merits. 2. By the impugned order dated 12th July 2005, the appeal has been dismissed observing that it has not been filed by a competent person. It does not appear that any opportunity was granted to the appellant to satisfy the Tribunal that the same had been filed by  an&nb....