2004 (5) TMI 399

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....p;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 issued....