https://www.taxtmi.com/caselaws?id=85136 Removal of chassis received under bond to a sister concern was treated as justified where an immediate contingency was shown and the goods were shifted to prevent possible damage. The chassis were duly accounted for, the assessee attempted to contact the Assistant Collector the same evening, and the department was informed the next morning. On those facts, there was no basis to disbelieve the explanation or infer absence of bona fides. Board instructions permitting emergency removal also supported the assessee, so no penal action was warranted and the penalty was set aside. en-us Fri, 25 Nov 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85136 Removal of chassis received under bond to a sister concern was treated as justified where an immediate contingency was shown and the goods were shifted to prevent possible damage. The chassis were duly accounted for, the assessee attempted to contact the Assistant Collector the same evening, and the department was informed the next morning. On those facts, there was no basis to disbelieve the explanation or infer absence of bona fides. Board instructions permitting emergency removal also supported the assessee, so no penal action was warranted and the penalty was set aside. Case-Laws Central Excise Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85136