75% freight abatement allowed on general declaration, with tax confined to the balance and no penalty imposed.

General declaration was accepted as sufficient support for 75% abatement on freight charges, limiting tax liability to the remaining 25% with interest. The dispute was treated as one of clarification or rectification of the earlier final order, and because it turned on interpretation rather than wrongdoing, penalty was not sustained. The operative effect was extension of the abatement benefit, maintenance of tax on the balance freight component, and deletion of penalty.

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Issues: Whether the assessee was entitled to 75% abatement on freight charges on production of a general declaration and whether penalty could be sustained in view of the nature of the dispute.

Analysis: The application was treated as one seeking clarification/rectification of the earlier final order. The demand was confined to the tax liability relatable to 25% of the freight charges, while 75% abatement was directed to be extended on the basis of the general declaration. As the dispute turned on interpretation, the request for penalty was not accepted.

Conclusion: The assessee was held entitled to 75% abatement on freight charges, the tax liability on the remaining 25% was maintained with interest, and no penalty was imposed.

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