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2008 (2) TMI 112 - CESTAT, MUMBAIHDPE pipes sprinkler irrigation & fittings - shortage of stock - RG1 register shows clearly that finished goods were manufactured & since they were not physically found in stock, demand is justified on merits & limitation - date of manufacture of finished goods found short is not relevant to establish shortage – since bought out items i.e. saddle & PCN are integral parts of sprinkler irrigation system their value should be added – penalty is justified u/s 11AC but not u/r 173Q, 210 & 226
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