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1988 (10) TMI 173 - CEGAT, NEW DELHIExtract: .......at the Collector did not take sufficient steps to get the case examined for the purpose of filing the appeal to the Tribunal. The averment that the appellate order did not come to his notice is of no avail. I therefore, hold that it has not been shown that there was sufficient cause which prevented the Collector from filing the appeals within time.
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