TMI Blog1991 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... iable, by permitting the department to file separate appeals in respect of other respondents. 2. Shri Mondal, the SDR, conceded that there is a technical omission in not filing separate appeals in respect of each respondent and the department may be given opportunity to file separate appeals. Arguing on the present condonation application, he stated that the impugned order passed by the Collector (Appeals) bearing No. 72/90, dated 31-8-1990 was received by the appellant Collector on 13-9-1990. The appeal should have been filed on or before 13-12-1990. However, the appeal came to be filed only on 5-3-1991 and there is a delay of 82 days which is required to be condoned. Shri Mondal pleaded that the delay has occurred mainly on account of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts would stand withdrawn. The department has chosen to file the appeal filed on the question as to whether the Collector can grant the facility of payment of the penalty in instalments and it is pleaded that his jurisdiction stops with finding out, whether the penalties are to be upheld or to be set aside. Shri Mondal conceded that the Collector (Appeals) has the powers to reduce the quantum of penalty having regard to the facts and circumstances of the case, but pleaded that he has no powers to grant payment in instalments which vests only with the administrative and executive authorities. 3. Though, this day, none of the respondents has appeared, after hearing Shri Mondal, we find that the condonation application as also the connected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y already paid in instalments granted by him in the Interim Order. Instead of that, in this case, the Collector (Appeals) after being fully convinced of the financial condition of the respondents and also being convinced that they could not make payment of even reduced penalty in one lump sum, if he has extended the facility with the stipulated condition that the facility will be withdrawan, if they fail to make the payment, it does not suffer from legal infirmity. When there is no express prohibition and when an inherent power of this type conferred on him, even at the interim stage, we are of the view that such a power can be exercised even at the final stage. It is not the case of the department that this power has been exercised in a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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