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2016 (12) TMI 1640 - CESTAT KOLKATAShort payment of duty - shortage of goods - road rollers - Held that: - the senior officials in their statement accepted the shortage of 8 Nos. of road rollers. Neither there is any cogent materials available on the record in support of the contention of the appellant, nor the senior officials explained the fact that the 8 Nos. of road rollers were lying in the factory - appeal dismissed - decided against appellant.
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