Delay of 579 days in filing appeals before CESTAT on the ground of depleted staff strength condoned upon imposition of costs.

Maharashtra state Electricity Distribution Company Ltd vs. Commissioner of Central Excise, Pune-III [2015-TIOL-408-HC-MUM-ST408-HC-MUM-ST]

 

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 department 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