The Iranians disappeared during fighting at Mazar-e-Sherif

Correspondents say the government in Tehran may find itself under strong internal pressure to mount some form of retaliation.

The statement gives no indication as to what Iran's next move will be.

Iran has tens of thousands of armed troops, backed up by tanks, on the Afghan border left there from recent military exercises.

But Pakistan, one of only three countries to have recognised the Taleban administration, and the US have appealed to Iran to avoid conflict.

Relations between Pakistan and Iran, already considerably soured by recent events in Afghanistan, are likely to deteriorate further.

Mr Mutawakil said the deaths of the Iranians had finally been confirmed by a special investigation team set up by the Taleban militia.

He said the Taleban would hand over the bodies to the Iranian authorities, adding that those responsible for killing the Iranians would be punished for acting without orders.

No apology

When asked whether the Taleban would apologise to Iran, Mr Mutawakil said responsibility for the diplomats' safety lay with those with whom Iran had close links - a reference to the anti-Taleban opposition.

The Taleban had at first denied any knowledge of the ten missing diplomats and one journalist.

Warned: Iran told Taleban it was responsible for diplomats' safety

Mr Mutawakil, who referred to all 11 of the missing Iranians as diplomats, said nine were captured by a group of unknown Taleban soldiers who entered the Iranian consulate in Mazar e Sharif while fighting for control of the city was still under way.

According to the Taleban investigators, they were taken to the basement of the building, where they were secretly killed and then later buried in a mass grave.

He said the two others were still missing.