You can dry the plant tissue in silica gel (fill string bag size 3cmx5cm with silica gel and put tissue for 2-7 days), grind dried tissue and after you are adding the C-TAB buffer. In my lab we put the dry tissue to eppendorf with a few glass beads and after we placed that in special mill. But you can grind dry tissue also in mortar. Tissue in silica gel shouldn't be store to long. good luck
You can cut the plant tissues into very small pieces in sterile mortar and then add saline. grinding them well until homogenous liquid obtain, then transfer into 1.5 ml ependurf tube and add 200 microliter tissue lysis buffer and 40 microliter protease K and incubate at 55 for hour or until complete digestion of tissues (CLEAR SUSPENSION), then complete by using tissue extraction kits (Roch) following the manufacture's instructions.
In the absence of liquid nitrogen, you can grind the frozen samples using a precooled extraction buffer and precooled mortar and pestle/ homogenizer (-20C).