2015 (2) TMI 744

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..... Electricity Distribution Company Limited. Though the original Board has been divided and on functional lines, limited company has been established, yet, full staff strength has not been achieved. Similarly, in matters of taxation and particularly in Service Tax, there was somebody who could have applied his mind jointly with the legal department. The Finance and Accounts Manager is a crucial post. Its vacancy during the relevant period was, in the given facts and circumstances, 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 the legal proceedings completely. In such circumstances, by imposition of costs, the discretion could have been exercise .....

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..... er, the Tribunal has proceeded to dismiss the application for condonation of delay. The ground as has been set out in the order was satisfactory. 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 st .....

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..... cing of several functions are working with depleted staff strength. Similar is the position of the Maharashtra State Electricity Distribution Company Limited. Though the original Board has been divided and on functional lines, limited company has been established, yet, full staff strength has not been achieved. Similarly, in matters of taxation and particularly in Service Tax, there was somebody who could have applied his mind jointly with the legal department. The Finance and Accounts Manager is a crucial post. Its vacancy during the relevant period was, in the given facts and circumstances, 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 the leg .....

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