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1988 (7) TMI 229 - CEGAT, NEW DELHIExtract: .......ble, he should take 10 of the transport charges. We also direct that while taking the data for the actual transport charges for the return journey of the bottles, the Assistant-Collector should satisfy himself that the evidence and the records produced by the assessee are genuine. With these directions, both the appeals are disposed of accordingly.
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