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2010 (2) TMI 444 - CESTAT AHMEDABADDemand - Shortage of process fabrics - During the visit of the officers to the appellants factory, shortage of processed fabrics was found and consequently investigation made and confirm the demand and penalty. Held that - just because some supplier not available and some saying that not supplied fabris, fact that assessee not accounted for fabrics not ignorable. Duty demand correctly made. Further held that option given to pay 25% of penalty within 30 days on condition of deposit duty and interest.
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