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2011 (5) TMI 74 - AT - Central ExcisePenalty - Under the provisions of Rule 15 (2) of the CENVAT Credit Rules read with Section 11AC - Importer could not produce evidence of any actual receipt of spectrometer into their factory and the entry of the same in the private records - Held that: the matter can be decided by directing that the officers visit the factory of the assessees and satisfy themselves as to the availability of the spectrometer in question in the factory - Hence, set aside the impugned order and remit the case to the adjudicating authority.
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