Meanwhile, Israeli Defense Minister Amir Peretz has said in a separate statement that Israel will act with force against any group that attacks them.
"The accumulating evidence proves that this incident was not due to Israeli forces," he said at a news conference on Tuesday.
"We showed the necessary restraint in light... of the international uproar that resulted, but it's over," Peretz said.
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"The intention to describe this as an Israeli event is simply not correct."
Meir Klifi, the Israeli general who led the committee, said the army had shelled areas north of the beach but could account for each one.
"There is no chance that a shell hit this area. Absolutely no chance," he said.Klifi said Palestinian fighters "could have placed something in the area in order to prevent operations by our forces".
Israel has been pounding northern Gaza for weeks with artillery shells in an effort to prevent Palestinian militants from launching rockets into Israeli territory.
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Marc Garlasco, a military analyst for rights group Human Rights Watch, said it was "patently not the case" that the blast was caused by a mine.
"The injuries of the people in the hospital were all to the torso and head, so a land mine couldn't have done this," he added.
AlJazeera 13.Jun.06
