1998 (1) TMI 91

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....ent of India dated 31st January, 1997 being Order No. 18/97 passed under Section 35EE of the Central Excises & Salt Act, 1944, by which the order of the Commissioner of Central Excise (Appeals) condoning the delay in filing the rebate claims was set aside. 2.We have heard the learned counsel for the petitioners and perused the impugned order. 3.It appears that the Order of the Commissioner (....