stripped down version of the problematic file, edited with Excel 2003 on XP. Now shows a different behaviour (but still not working properly with POI).
55295.xls (application/, 7.50 KB, created by thilo on 2013-07-23 10:15:34 UTC
Creator: thilo
Created: 2013-07-23 10:15:34 UTC
Size: 7.50 KB

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Attachments on bug 55295: 30614