1989 (12) TMI 51

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..... 2. The petitioners' appeal was dismissed 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 throu....

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.... would no longer survive. On the question 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 ....