https://www.taxtmi.com/caselaws?id=208158 The High Court upheld the Tribunal's decision to condone a 190-day delay in filing an appeal under Section 35G of the Central Excise Act, 1944. The Court found the appeal by the Department to be frivolous, not complying with statutory provisions, and imposed costs of Rs. 5,000 on the appellant. Additionally, the Court directed the appellant to deposit costs with the Punjab State Legal Services Authority and ordered a fact-finding inquiry to identify the person advising the appeal, with costs to be deducted from that individual's pay. en-us Mon, 29 Oct 2007 00:00:00 +0530 Thu, 23 Aug 2012 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208158 The High Court upheld the Tribunal's decision to condone a 190-day delay in filing an appeal under Section 35G of the Central Excise Act, 1944. The Court found the appeal by the Department to be frivolous, not complying with statutory provisions, and imposed costs of Rs. 5,000 on the appellant. Additionally, the Court directed the appellant to deposit costs with the Punjab State Legal Services Authority and ordered a fact-finding inquiry to identify the person advising the appeal, with costs to be deducted from that individual's pay. Case-Laws Central Excise Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208158