Condonation of delay in filing of appeal by government department

 

MAHARASHTRA STATE ELECTRICITY DISTRIBUTION COMPANY LTD Vs CST (2015-TIOL-408-HC-MUM-ST408-HC-MUM-ST)

Facts:

There was vacancy in the position of Junior Manager (Accounts and Finance) from 1st July, 2011 to 23rd December, 2011. The order of the Commissioner of Central Excise (Appeals), Pune-III is dated 21st July, 2011. None were therefore attending the files and pertaining to the accounting and financial matters. The junior level officer did not possess the expertise and could not have taken a decision to challenge the order of the Commissioner of Central Excise (Appeals). Thus, there was bonafide ground for the delay occurring and taking place. Later on, when the competent official took over, prompt steps have been taken and that is why the delay deserves to be condoned. Though it is of 579 days, that was satisfactory explanation.

However, the Tribunal has proceeded to dismiss the application for condonation of delay.

Held:

Govt. departments are working with depleted staff strength - Finance and Accounts Manager is a crucial post and its vacancy a vital element and factor - It is not as if the reason was found to be false or the Appellant was totally negligent and callous or has ignored legal proceedings - In such circumstances, by imposition of costs, the discretion could have been exercised by the Tribunal in favour of a statutory entity - Delay of 579 days in filing appeals before CESTAT condoned upon imposition of costs of Rs.25,