https://www.taxtmi.com/caselaws?id=45104 The Bombay High Court held that an order rejecting condonation of delay in filing rebate claims could not stand where the refusal was based on the absence of recorded reasons. The Court noted that the appellate order condoning delay had been set aside under Section 35EE of the Central Excises & Salt Act, 1944, but the respondents fairly accepted that the issue should be reconsidered. The impugned order was therefore set aside and the Commissioner (Appeals) was directed to decide the condonation application afresh by a reasoned order. en-us Tue, 27 Jan 1998 00:00:00 +0530 Thu, 08 Jul 2010 13:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45104 The Bombay High Court held that an order rejecting condonation of delay in filing rebate claims could not stand where the refusal was based on the absence of recorded reasons. The Court noted that the appellate order condoning delay had been set aside under Section 35EE of the Central Excises & Salt Act, 1944, but the respondents fairly accepted that the issue should be reconsidered. The impugned order was therefore set aside and the Commissioner (Appeals) was directed to decide the condonation application afresh by a reasoned order. Case-Laws Central Excise Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45104