TaxTMI 
TaxTMI 
1997 (12) TMI 416
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....erved as under : "In the result, the Writ Petition is dismissed with an observation that the writ petitioner is at liberty to go in appeal within 90 days from the date of receipt of copy of this order now passed connected with WMP No. 14411 of 1988, is also dismissed." This order, as per the noting on the order sheet, was delivered to the appellant on 4-4-1997. 2. The appellants have filed the appeal before the Tribunal on 26-8-1997. The appellants have filed these applications giving the reasons for delay in filing the appeal. We observe that the appellants had filed the writ petition challenging the order of the learned Collector (Appeals) and it was against this order they filed an appeal before the Collector (Appeals) and who ha....
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....ioner (Appeals). 5. Heard the learned JDR for the department. 6. We observe that the appellants had moved the Hon'ble High Court seeking relief against the order of the learned Collector (Appeals), under which they were directed to pre-deposit the entire amount in terms of the impugned orders and subject to the compliance with the above direction, the appellants had been given personal hearing on a particular date. The appellants, instead of complying with the order of the learned lower appellate authority, passed under Section 35F of the Central Excise Act, proceeded to challenge that order by way of a writ petition before the Hon'ble High Court. The matter came to be disposed of by the Hon'ble High Court by their Order dated 1....