2008 (7) TMI 744

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.... the Appellant. Dr. Y.D. Banga, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against Order-in-Original No. 21/CEX/2001 dated 20-9-2001. 2. Considered the submissions made by both sides and perused the records. 3. The learned Counsel at the outset submits that they are not challenging the confirmation of demand of duty a....

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....utside the factory premises. We do not see any reason why the appellant could not have sought the permission for keeping the finished goods outside the factory premises due to acute shortages of space. At the same time, we also see reason that the due to shortages of space, they were forced to keep the goods outside the factory premises. It is also seen from the record that while keeping these goo....