TaxTMI 
TaxTMI 
2015 (2) TMI 744
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....t : Ms Sneha Phene For the Respondents : Mr Vijay H Kantharia & Ms Suchitra Kamble ORDER P. C. The Maharashtra State Electricity Distribution Company Limited, which is a successor in interest of Maharashtra State Electricity Board and now operational and functional under the Indian Electricity Act is before us, challenging the order passed by the Customs, Excise and Service Tax Appellate Trib....
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....t 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. 3. ....
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.... applications, on which they were passed. We are not concerned with the merits of the Appeals, which were filed before the Tribunal. Suffice it to state that the application seeking condonation of delay mentions that there was a vacancy in the office of the concerned legal officer (page 89 para 3) and that is why the delay occurred. Before the Tribunal, it appears that the argument proceeded on th....
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.... if the reason was found to be false or the Appellant was totally negligent and callous or has ignored the legal proceedings completely. In such circumstances, by imposition of costs, the discretion could have been exercised in favour of a statutory entity and authority like the Appellant before us. 5. In the light of the above conclusions, we are of the view that the Tribunal was in error while ....