2012 (10) TMI 823

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.... [Order]. - Ld. Counsel says that the investigating authority when found some materials outside the premises, they did not consider explanation of the assessee stating that those materials are not disowned by the assessee but were kept outside for reason beyond his control. Since construction activities were going on, the materials could not be accommodated in the premises. Such a cogent reason ....

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....spute duty element and there is no denial of displacement of goods by the appellant. The reason advanced by the appellant as to its inadequacy of space in the premises does not appear to be pretence in absence of enquiry by investigation in that regard. Intention of displacement also does not appear to be with oblique motive since there is no whisper in the order about ill intention of appellant t....