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2021 (10) TMI 987 - SC - Central ExciseMaintainability of appeal - appropriate forum - different Commissionerate was being established and in that process inefficiency occurred - remedy to file an appeal within a particular time limit - HELD THAT:- We consider this hardly a proper justification except that it is a result of inefficiency of the working of the Department and lack of knowledge of legal remedy. Since some similar matters are stated to be pending consideration, we are inclined to condone the delay, subject to deposit of ₹ 10,000/- as costs in each of the special leave petitions with the Supreme Court Group ‘C’ (Non-Clerical Employees Welfare Association) within three weeks. The applications for condonation of delay are accordingly allowed.
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