In Brief
The Supreme Court considered whether to condone a 428-day delay in filing a civil appeal by the Commissioner of Service Tax against Nortel Networks India Pvt. Ltd. Although the explanation for the delay was unsatisfactory, the Court found that administrative officers were solely responsible for the inordinate delay. Given the substantial nature of the claim (approximately ₹66 crores) and larger public interest, the Court condoned the delay subject to the appellant paying ₹2,00,000 in costs to the respondent. The Court also directed identification and recovery of costs from responsible officers and permitted disciplinary proceedings where appropriate.
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