https://www.taxtmi.com/caselaws?id=209808 The appeal challenging the Commissioner's decision on abatement of duty for 9 days was dismissed as time-barred due to delay in filing against a letter dated 17.7.1999. Despite appellants' representations and factory closure during the relevant period, the tribunal rejected the appeal, citing lack of provision for review by the same authority and the appeal's maintainability based on delay and the amount involved being less than Rs.50,000. The total amount disputed was Rs.21,952 with interest, leading to the rejection of the appeal on maintainability grounds. en-us Tue, 26 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209808 The appeal challenging the Commissioner's decision on abatement of duty for 9 days was dismissed as time-barred due to delay in filing against a letter dated 17.7.1999. Despite appellants' representations and factory closure during the relevant period, the tribunal rejected the appeal, citing lack of provision for review by the same authority and the appeal's maintainability based on delay and the amount involved being less than Rs.50,000. The total amount disputed was Rs.21,952 with interest, leading to the rejection of the appeal on maintainability grounds. Case-Laws Central Excise Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209808