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2007 (10) TMI 422 - HC - Central ExciseCondonation of delay of 190 days in filing the appeal – Held that:- provision under Section 35C read with Section 35B(3) of the Act, filing of the present appeal has to be viewed as an illustration of frivolous litigation preferred by the Department, fact finding inquiry be held to find out the person who had advised filing of such appeal. The aforesaid inquiry be completed within a period of one month from the date of receipt of copy of this order, the costs of Rs. 5,000/- shall be deducted from the pay of the employee who had advised filing of the instant appeal.
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