2015 (4) TMI 521

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..... e of storage space at the premises of the manufacturer, where the goods are made, permit manufacturer to store his goods in any other place out side such premises, without payment of duty subject to such condition as he may specify. Since the Commissioner has passed the order under the said rule, in our view this Tribunal is competent to hear an appeal against the said decision of the Commissioner .....

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..... mitted that they are having difficulty in storing the finished goods in their factory premises and want to undertake construction activity in the said place. For this purpose they want to clear goods temporarily and store out side the factory without payment of duty. The Commissioner has rejected their application and as per the provision of Section 35B (1)(a) the appeal lies to the Tribunal. Lear .....

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..... ch to the Appellate Tribunal. 5. We have gone through Section 35B (1)(a), as also definition of the Adjudicating Authority under Section 2(a). We find that Rule 4(4) of the Central Excise 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, permi .....

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