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1994 (3) TMI 120 - CGOVT - Central ExciseExtract: ....... of which satisfies the Government that the non-observance of procedures under Chapter IX of the Central Excise Rules, 1944 may be condoned in the instant case, Government in exercise of powers under proviso to sub-rule (1) of Rule 12 of Central Excise Rules condones the procedural lapses and allows the rebate claims. 13. It is ordered accordingly.
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