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2011 (1) TMI 1138 - HC - Central ExciseShortage of Modvat inputs and capital goods in the factory premises - officers of the assessee admitted the shortage in their statement recorded during the course of search, the assessee produced several documents during the course of assessment proceedings to show that there was no shortage - adjudicating authority declined to look into these documents on the ground that they were produced as an afterthought and confirmed the demand – Held that:- matter is restored to the file of the adjudicating authority, appeal is accordingly disposed off
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