1998 (1) TMI 91

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..... 997 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 (Appeals) was set aside mainly on the g .....

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..... ve fair stance of the respondents, we set aside the impugned order of the Joint Secretary to the Government of India dated 31st January, 1997 and remit the matter to the Commissioner of Central Excise (Appeals) for deciding the matter afresh. The petitioners to approach the Commissioner (Appeals) with a copy of this order within four weeks from today. The Commissioner (Appeals) to decide the matte .....

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