(1) MR. Soli J. Sorabjee, learned counsel for the petitioner submits that the petitioner is not seekng any stay of the payment required to be made by the Collectors order dated 14/12/1992 since the amount claimed has already been paid by the petitioner. Learned counsel does not dispute the fact that the remedy of appeal to the tribunal is available to the petitioner. This being so, we see no reason why the petitioner should not avail the remedy of appeal so available to it. It is submitted by the learned counsel that the period for limitation prescribed for filing the appeal has elapsed in the meantime. We therefore direct that in case the appeal is filed by the petitioner within two weeks from today, the apper or from today, the appeal shall not be dismssed as time-barred and the pendency of the proceedings in the High court as well as in this court be treated sufficient cause for condoning the delay. Subject to these observations, the S.L.Ps are dismissed. Copy of this order be given to the petitioner by tomorrow