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TMI Blog2013 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... r's Service' and the demands were made along with interest – assessee pleaded for condonation of delay - Held that:- Delay cannot be condoned mechanically merely because government or its wing is a party before the Court - it is not the length of the delay but the adequacy of the explanation for the delay that is relevant criteria while considering the COD application - Ignorance of law is not an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21/07/2011 passed by the Commissioner of Central Excise (Appeals-III), Pune. 2. The appellant Maharashtra State Electricity Distribution Co. Ltd., which is functioning under the Maharashtra State Electricity Board is a Government of Maharashtra undertaking. Service Tax demands of Rs.1,19,533/- and Rs.1,48,469/- were confirmed against the appellant on the ground that the activity undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd this Junior Manager apparently had the requisite knowledge to appoint a counsel and hence the delay. 4. The ground stated for the delay is not at all satisfactory to this Bench. As held by the hon'ble Apex Court in the case of N.Balakrishnan vs. M.Krishnamurthy [1998 (7) SCC 123] it is not the length of the delay but the adequacy of the explanation for the delay that is relevant criteria while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd liberal concession has to be adopted to advance substantial justice. Claim of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of modern technologies being used and available. 5. If the appellant did not have the expertise they should have availed the services of an expert and there are enough number of counsels appointed by the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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