1999 (2) TMI 219

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..... rder per : P.C. Jain, Vice President]. - The matter is called. None appeared for the appellants. We observe that no notice has been issued to the appellants. Nevertheless, we are of the view that the matter can be disposed of in favour of the appellants on the basis of available records. Accordingly, we have heard Shri A.M. Tilak, learned DR for the Revenue. 2. The lower Appellate authorit .....

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..... aring before dismissing the appeal as barred by time. 4. We agree with the aforesaid contention of the appellant given in the Appeal Memo. Consequently, we set aside the impugned order and remand the matter to the Collector (Appeals). He shall give adequate opportunity of hearing to the appellant to satisfy him that the appeal submitted by the appellant before the lower authority was in time .....

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