(1.) By consent of learned counsel appearing for the parties these cases are disposed of by a common order.
(2.) In all these cases the Deputy Commissioner concerned has disposed of the appeals which were preferred before him against the impugned orders of the Assistant Commissioner concerned, on merits even though the appellants remained ex-parte.
(3.) The point for consideration is - whether the Appellate Authority is permitted under the law to dispose of appeals on merits when the appellants remained ex-parte.