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2010 (2) TMI 672 - HC - Central ExciseDuty evasion - Rule 173Q - Confiscation - It is not disputed that there was shortage in inputs as well as excess of finished goods - Assessee by its own volition reversed the input credit excise duty to the tune of Rs. 29,780.22 - n the present case, admittedly finished goods were found in excess of the quantity mentioned in the books - It was not the case where the registers were not updated merely because of clerical or any other reasonable explanation - Decided against the assessee
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