2011 (1) TMI 1138

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Full Text of the Document

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.... P.C.:   1. In the present case, on physical verification it was found that there was shortage of Modvat inputs and capital goods in the factory premises of the respondent - assessee. Though the 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 ....