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2011 (10) TMI 378 - AT - Central ExciseDemand - In reply to the show cause notice, the respondents said that the amount stated in the Show Cause Notice to be unexplained amount was towards gunnitting and epoxy coating of MS pipes to be done at project sites - Revenue has not made out any case that at the time of removal from the factory, the clearance is not against sale - Unless it is proved that if the risk of any damage to the pipes stored at project site till the processes were carried out, was to the respondents account, it cannot be held that the place of sale was the project site - Decided in favor of the assessee
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