Tribunal held that during the assessment proceedings, the assessee furnished sample copies of vouchers before the Assessing Officer and furnished complete details supported by vouchers before the Commissioner (Appeals). The duty drawback had been reimbursed by the assessee to supporting manufacturers through account payee cheques. During the assessment proceedings, the Assessing Officer had issued notices under section 133(6) of the Act to the persons whose names were not in the list of duty drawback. Therefore, there was no question of their confirming the transactions. The notices to two parties were sent correctly. considering the facts in totality and in the light of voluminous documentary evidence, the confirmations and the transaction there was no error or infirmity in the finding of the Commissioner (Appeals). (AY. 2004-05)