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2011 (11) TMI 555 - AT - Central ExciseWithdrawal of permission for outside storage of the finished goods manufactured - Permission and extension of time already granted to appellant - Held that:- nowhere in the order, the reasons given by the appellant in their letter dated 7-8-2010 compelling them to store the tyres outside the factory have been discussed. The permission for storage outside the factory premises has been denied only on the ground that this permission can be granted only under “exceptional circumstances” and such “exceptional circumstances” cannot be sort of perpetual and cannot continue beyond a reasonable period and the same amounts to enjoying warehousing facility under Rule 20 for which no permission has been granted - grounds on which this permission has been denied are not correct. So long as the “exceptional circumstances” caused on account of nature of the goods or shortage of storage space continue, the permission under Rule 4(4) has to be given for onside storage of the goods without payment of duty after prescribing the conditions as are necessary for safeguarding the interest of the Revenue - Matter remanded back - Decided in favour of applicant.
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