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2012 (12) TMI 646 - CESTAT, BANGALOREAbatement of Duty - transportation charges, sales tax, dealer's profit and dealer's commission - Held that:- Abatement claimed towards transportation charges were on account of lorry rent, van maintenance, van depreciation, trolley hire and forwarding charges - figures were taken by the assessee from their Profit and Loss account and Balance sheet submitted before the Income Tax authorities and there is no specific challenge against these findings of the learned Commissioner. Moreover, the appellant (assessee) has not claimed that, in the written submissions filed with the adjudicating authority, he requested for supply of any records to be relied upon in support of his abatement claims. If that be so, the present grievance of the appellant with reference to the seized records is without bona fide - no iota of truth in the present grievance of the appellant that natural justice was denied to him - Commissioner granted further abatements after considering the submissions of the assessee and, accordingly, worked out the amount of Rs.1,23,146/- to be paid by him - In the result, this appeal gets dismissed.
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