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1989 (12) TMI 51

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..... smissed by the Collector of Central Excise and Customs 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 th .....

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..... of stay also I have heard Counsel on either side. 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 da .....

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..... id condition of deposit and bank guarantee 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, .....

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