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1987 (1) TMI 326 - CEGAT, NEW DELHIExtract: .......so conceded that the Collector had no jurisdiction, in the absence of any provision entitling him to do so, to dismiss the appeal for default of appearance. 5. This appeal is accordingly allowed and the order of the Collector (Appeals) is set aside. The matter is remanded to the Collector (Appeals) for disposal of the appeal in accordance with law.
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