TMI Blog1989 (12) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms on the ground of delay and without going into the merits. Against the Collector's order the petitioners preferred appeal to the Tribunal i.e. CEGAT. The Tribunal declined stay of the order of deposit of the disputed amount of Rs. 2,07,000/-. 3. I have heard Counsel on either side. I have also gone through the order of the Collector as also that of the Tribunal. There is no dispute that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de. Considering the facts and circumstances, I am inclined to direct deposit of Rs. 1,00,000/- and bank guarantee for the remaining Rs. 1,07,000/- as per directions in the final order below. 5. Hence Order: (a) The petition is allowed. The impugned order, Exhibit E, of the Collector of Central Excise and Customs (Appeals), Bombay as also the order dated 13th September, 1989, Exhibit F, of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latest by 15th February 1990, the Collector of Central Excise and Customs (Appeals), Bombay, shall then dismiss the petitioners' appeal. (d) In view of the above order and directions, the petitioners' pending appeal before the Tribunal i.e. CEGAT should be disposed of by the Tribunal without any orders. (e) Rule is made absolute in terms aforesaid but, in the circumstances, the petitioners ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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