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2010 (1) TMI 453 - CESTAT, BANGALORETransport of goods by road service - The issue involved in this case is eligibility of abatement under Notification No. 32/2004, dated 3-12-2004. lower authorities denied said benefits on ground that assessee had not produced relevant declaration on consignment notes. Held that- matter is remand back as the Connissioner (Appeals) had rejected appeal filed by assessee for non-compliance of pre-deposit.
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