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2000 (5) TMI 143

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....r, Member (T)]. - Appeal taken up for disposal out of turn as requested by the departmental representative, (there being nobody present for the respondent) since it involves consideration of simple issue. 2. The Commissioner (Appeals) has dismissed the appeal filed by the Asstt. Commissioner on the ground that on four occasions on which he had fixed the hearing no one appeared either for the de....

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