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2015 (4) TMI 521 - CESTAT MUMBAIRequest for early hearing of appeal - Rule 4(4) of Central Excise Rules, 2002 - Held that:- Rule 4(4) of the Central Excise Rules provides that the Commissioner may in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer, where the goods are made, permit manufacturer to store his goods in any other place out side such premises, without payment of duty subject to such condition as he may specify. Since the Commissioner has passed the order under the said rule, in our view this Tribunal is competent to hear an appeal against the said decision of the Commissioner and we accordingly, hold that the appeal is maintainable. We also find that the applicant has also filed early hearing application. Keeping in view the nature of the dispute, early hearing application is allowed - Decied in favour of assessee.
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