9911796707
Advanced Search 
TMI Blog2008 (7) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. - All the appeals are arising out a common order and therefore, these are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of sugar. The appellants obtained permission from the Commissioner for storing the non-duty paid goods outside the godown for shortage of space. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rage period. He relied upon the following decisions of the Tribunal :- (a) CCE, Aurngabad v. Bajaj Auto Ltd., 2007 (217) E.L.T. 210 (Tri.-Mum) (b) Rajasthan Textile Mills v. CCE, Jaipur-I, 2007 (216) E.L.T. 380 (Tri.-Del.) (c) Nath Bros. Exim International Ltd. v. CCE, Noida, 2005 (190) E.L.T. 415 (Tri.-Del.). 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on removal of goods, where they are produced or manufactured or from a warehouse unless otherwise provided. Sub-rule (4) of Rule 4 of the said 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 a manufacturer to store the goods in any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that such executive order is not appealable under the provisions of Central Excise Act, 1944. So, I agree with the submission of the learned DR that the appeal is not maintainable. Accordingly, the impugned order is set aside. As the order is in executive nature, the appellants may approach the Commissioner or the Administrative authority for redressal of their grievance in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
