2013 (7) TMI 741

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..... ene, Adv. For the Respondent : Ms D M Durando, Dy. Commissioner, (AR) PER : P R Chandrasekharan The COD applications, stay applications and appeal arise against Order-in-Appeal no. PIII/RS/176 to 177/2011 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 Maharas .....

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..... nt did not have the requisite expert legal knowledge and therefore he did not take steps to challenge the order of the lower appellate authority. Only in November, 2012, another Junior Manager (F&A) joined and 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 .....

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..... rnment or its wing is a party before the Court. In the absence of plausible and acceptable explanation, government cannot plea that there was no gross negligence or deliberate inaction or lack of bona fide and 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 o .....

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