( 1 ) IN this appeal, the claim is large, the witnesses are numerous and the documents are voluminous. But the essential controversy between the parties lies within a very small compass.

( 2 ) TWO plaintiffs brought this suit for the recovery of a sum of Rs. 3,40,243/6/3 pies as damages for non-delivery of 1472 bags of Indian biri tobacco entrusted to the defendant shipping company for carriage by sea from Bombay to Calcutta, under eight Dills of lading between the dates 20th November 1948 and 27-11-1948, by the defendant's steamer, S. S. Pasha. The Pasha left Bombay on or about the 4th December and arrived at Calcutta on the 24th December 1948 after stopping en route at Tuticorin and Madras. The defendant failed to deliver the said cargo of 1472 bags to the plaintiffs in Calcutta. On 16-3-1949, the defendant called upon the first plaintiff to clear 212 bags alleged to be part of the consignment of 1472 bags and also, made an offer of 1260 bags which were no part of the consignment but were offered in satisfaction of the same under certain terms of the bill of lading. The plaintiffs refused to take delivery of 212 bags on the ground that they were damaged and w