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<h1>Appellate Tribunal Overturns Commissioner's Decision on Duty Liability Appeal</h1> The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, overturning the Commissioner's decision and allowing the appeal regarding duty ... Production capacity based duty The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, stating that the Commissioner (Appeals) erred in treating the claim as one for abatement. The appellant had closed down its unit and surrendered the registration certificate, so there was no duty liability. The Tribunal set aside the Commissioner's order and allowed the appeal.