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2015 (6) TMI 112 - AT - Central ExciseRejection of request for permission under Rule 4(4) of Central Excise Rules, 2002 to store excisable goods out side the factory premises without payment of duty - Held that:- It would be seen from the Rule 4 that Commissioner is empowered in exceptional circumstances having regard to nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods to any other place out side such premises, without payment of duty subject to such condition as he may specify. - It is also noted that the appellant is noncommittal about the period and would need permission atleast for two years. - When space is available near the BSR there is no reason not to construct the storage place there itself. Exception circumstances undoubtedly would imply temporary and brief period. It is also to be noted that even now appellant can store the goods in the proposed place but after payment of duty on provisional or final assessment basis. What appellant is trying out seek is to allow clearance of the goods without payment of duty outside the factory i.e. to warehouse and clearance from there. Admittedly goods are not notified under warehousing provisions, thus what appellant is trying to seek is benefit of warehouse provision in respect of goods which are not notified. It may be noted that in customs there is provision wherein importer can store any dutiable goods imported in the country in bonded warehouse without payment of duty. No such scheme exist for the goods produced in India. - Reasons explained as exceptional nature to grant permission under Rule 4(4) of the Central Excise Rules, 2002. - Decided against assessee.
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