TMI Blog2015 (1) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... r taking the possession of the unit from the earlier owner. Further, the appellant has taken due permission from the Development Commissioner who is authorized to grant Export Licence. I also find that there is no adverse report against the appellant. In these circumstances, the lower authorities have granted the permission to add the additional space for storage of raw material in their licence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 and having LOP till 2017. The appellant has taken over the business from the earlier owner of the Unit in 2009 and expanded the capacity of the plant five times of the plant existed before 2009. As the production capacity of the unit has been increased therefore, they applied before the Development Commissioner for additional space for storage of the goods which was allowed to them vide letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o add additional space to store their raw material in their licence. He further submits that there is no adverse report found by the lower authorities against the appellant that they have indulged in importing the disputed goods or diverted the imported raw material in the domestic market. He further submits that there is no provision in the Act which denies the appellant for adding additional spa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve granted the permission to add the additional space for storage of raw material in their licence. Further, I find that there is no bar that only the adjacent place shall be allowed for the storage of raw material. In these circumstances, I hold that the additional space sought by the appellant for the storage of raw material is to be allowed in their licence. With these terms the appeal is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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