Full Judgment
2. Shri P.R. Joshi, the learned consultant appearing for the appellants has submitted that though the order in appeal was received by them on 27-2-1993, they were waiting for communication from the Asstt.
Collector pursuant, to the order passed by Collector (Appeals) who had directed some verification to be done at the Asstt. Collector level and before they could receive the communication, they received the order of detention and therefore they moved the High Court of Bombay on 9th August, 1991 but the High Court rejected the writ petitions holding that another remedy was available vide Order dated 30-8-1993 and hence the appellants have approached the Tribunal by the present appeal on 28-10-1993. The learned consultant submitted that the appellants had all the bona fides in preferring this appeal before the Tribunal and that there was no wanton negligence on their part inasmuch as they thought that the appeal ought to be filed after further communication was received from the Assistant Collector. In order to show his bona fide, to pursue the appeal, he has offered to deposit the full duty amount of Rs. 57,000/- which according to him would be the amount that would be worked out in interpreting the order of the Collector (Appeals) who has given some concessions.
3. Heard Shri Mondal the learned SDR. In his submissions there is a clear act of negligence on the part pf the appellants in not filing the appeal though the preamble to the order in appeal clearly indicated that the appeal ought to be filed on that particular order within a period of three months before the Tribunal.
4. Considering the submissions made and going through the record there is not an iota of doubt as to the negligence on the part of the appellants for filing the appeal before the Tribunal. However considering the fact that they did move the High Court and are now willing to deposit the duty amount which according to them is payable to show their bona fides pursuing the litigation, taking a liberal view the delay in filing the appeal is condoned and when the appellants have offered to deposit the duty amount to the extent of Rs. 57,000/-, there is no question of granting stay and waiver. The appellants are directed to deposit a sum of Rs. 57,000/- within a period of 8 weeks from the date of communication of this order and report compliance within 9 weeks. On depositing the amount there shall be stay and waiver of recovery of the balance which is in relation to the concession allegedly given in the order appealed against. The appellants are allowed to deposit the amount in instalments within the stipulated period of 8 weeks.