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2015 (6) TMI 1082 - AT - Central ExciseShortage of stock during investigation - Penalty under Rule 25 - Held that: - the Central Excise duty attributable to the shortage quantity of the finished goods has been paid by the appellant on the basis of its own ascertainment and nothing further is payable on account of duty or interest - The statement recorded from the appellant that due to storage problem, the finished goods were kept outside the factory was not refuted either by the preventive officers or the adjudicating authority - Decided in favor of the assessee.
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