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2011 (9) TMI 930 - CESTAT AHMEDABADClandestine removal - stock of copper pipes to the extent of 1567.25 kgs. in ready to dispatch condition was found in excess than the recorded balance in RG-1 register - whether the copper pipes found in excess than the recorded balance at the time of visit of the officers are to be confiscated and penalty imposed? Whether the Modvat credit availed by the appellant in respect of copper foils was in accordance with the law or not?
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