https://www.taxtmi.com/caselaws?id=158665 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, regarding the disallowance of abatement claimed by the appellants on CDS freight. The subsequent Certificate rectifying the mistake in the earlier Certificate was deemed valid, and the Tribunal found no evidence to challenge it as manipulated. Additionally, the demand was considered time-barred due to the submission of Certificates and payment of duty within the relevant time frames. The appeal was dismissed, affirming the decision on both the abatement issue and time-barring of the demand. en-us Wed, 05 Jan 2011 00:00:00 +0530 Mon, 04 Nov 2013 07:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158665 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, regarding the disallowance of abatement claimed by the appellants on CDS freight. The subsequent Certificate rectifying the mistake in the earlier Certificate was deemed valid, and the Tribunal found no evidence to challenge it as manipulated. Additionally, the demand was considered time-barred due to the submission of Certificates and payment of duty within the relevant time frames. The appeal was dismissed, affirming the decision on both the abatement issue and time-barring of the demand. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158665