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March 2015

[2015-TIOL-408-HC-MUM-ST] Maharashtra State Electricity Distribution Company Ltd vs. Commissioner of Central Excise, Pune-III

By Puloma Dalal, Jayesh Gogri, Mandar telang Chartered Accountants
Reading Time 1 mins
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Delay of 579 days in filing appeals before CESTAT on the ground of depleted staff strength condoned upon imposition of costs.

Facts:
Appellant, a Government department had vacancy in the position of Junior Manager and there was none attending to the files pertaining to accounts and financial matters. On appointment of a competent officer appeal was filed before the CESTAT .

Held:
The Hon’ble High Court held that Government departments are working with depleted staff strength and vacancy in the post of Finance and Accounts Manager being a vital factor, delay in filing appeals condoned upon imposition of cost.

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