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2009 (6) TMI 910 - AT - Central ExcisePermission of storing the goods outside factory premises - Held that: - The shortage of space is one of the reasons which may be a guiding factor for seeking permission to store the goods outside the factory premises under Rule 4(4) of the Central Excise Rules, 2002. It is also to be noted that no assessee would like to store his goods outside the factory premises, as, such storing of the goods outside the factory premises is open to many vagaries of nature including theft, pilferage, etc. If the assessee applies for such permission, he must be doing it so under compelling situation. In our opinion, the learned Commissioner should consider such compelling reasons before coming to any conclusion - appeal allowed by way of remand.
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