The appellant was awarded a major penalty comprising recovery of Rs. 126,158 and withholding of annual increments for two years. His departmental appeal was rejected on the ground of being time-barred, and the service appeal was also filed after a delay of three years. The case was presented before the Honorable Court by Mr. Allah Nawaz Khosa, Advocate, who argued the matter forcefully on both the issues of limitation and merits. The Honorable Court accepted the appeal and set aside the impugned orders.