2004 (5) TMI 399

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..... sp;None appeared for the respondents. Heard Shri A.K. Saxena, learned JDR for the Department. 2. The applicant Commissioner has taken the following ground for appealing against the impugned order passed by the Commissioner (Appeals) :- "Rule 57F(2) as it existed, during the relevant period did not allow for extension of time period. Thus, Central Excise Rule which have been framed and issue .....

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..... of the same has been filed along with the appeal. 4. Filing appeals before the Tribunal under the presumption that the Board's circular is contrary to law and not even enclosing a copy of the circular and not providing any reference to the same clearly amounts to filing a frivolous appeal apart from clear non-application of mind. 5. The appeal filed by the applicant Commissioner, ther .....

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