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2015 (11) TMI 900 - AT - Central ExciseExtension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - whether the learned Commissioner was correct in rejecting the request for extension of permission to store the goods outside the factory premises - Held that:- if both the field formations i.e. Range Superintendent as well as Jurisdictional Division Office recommend the case of the appellant as has been genuine one, it should have been considered in correct perspective by the office of the Commissioner of Central Excise. On perusal of the letter dated 26.12.2014 vide which the Commissioner has not granted extension of permission to store the goods without payment of duty, is a very casually worded and does not given any reason for rejection of the request. I find strong force in the contentions raised by the learned Counsel that in an identical set of facts in the case of Balkrishna Industries Ltd. (2011 (11) TMI 555 - CESTAT NEW DELHI) this Tribunal was considering the provisions of Rule 4(4) of the Central Excise Rules, 2002. The permission under sub-rule cannot be refused just because an assessee has been enjoying the same continuously for certain number of years. - the Revenue’s plea that there is deferment of collection of duty in cases of outside storage of the goods under Rule 4(4) without payment of duty, is not correct. - letter dated 26.12.2014 issued from the office of the Commissioner of Central Excise, Customs & Service Tax, Wardha is unsustainable and liable to be set aside - Decided in favour of assessee.
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