GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (10) TMI 45 - ALLAHABAD HIGH COURT

2015 (10) TMI 45 - ALLAHABAD HIGH COURT - 2015 (326) E.L.T. 508 (All.) - Denial of refund claim - Refund of supervision charges - Held that:- The supervision charges as contemplated under Rule 4(4) of the Rules of 2002 read with the trade notice dated 29.10.2002 is not for the clearance or storage of sugar as and when it happens in the godowns, but, the supervision charges is for the duration of the period when the godown is in the physical control of the respondents where the sugar is stored. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assessee. - Civil Misc. Writ Petition (Tax) No. 534 of 2013 - Dated:- 24-9-2015 - Hon'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani, JJ. ORDER ( Per: Tarun Agarwala,J. ) 1. The petitioner is engaged in the manufacture of sugar and molasses. The petitioner was granted permission for storage of non duty paid sugar in godowns situated outside the factory premises on account of paucity of storage space in the factory premises. This premission was granted subject to payment of superv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nder the supervision of the excise authorities. According to the petitioner, the storage and clearance of sugar was done on 64 days under the supervision of the excise authorities and, therefore, the petitioner was liable to pay ₹ 49,216/- as supervision charges. Accordingly, the petitioner applied for a refund of ₹ 9,73,515/-. This claim for refund was rejected against which the petitioner filed an appeal before the Tribunal which was rejected by an order dated 17.7.2008 holding tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ited by the petitioner along with interest. 3. In this backdrop, we have heard Sri A.P.Mathur, the learned counsel for the petitioner and Sri B.K.S. Raghuvansi, the learned counsel for the respondents. 4. The excise duty is leviable at the time of removal of the goods. Rule 47(5) of the Central Excise Rules, 1944 (hereinafter referred to as the "Rules") permitted the manufacturer to store goods in exceptional circumstances without payment of duty on account of shortage of storage space .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ules, the facility of non-duty paid goods outside the factory premises without payment of duty would be made available to the manufacturers subject to adequate revenue safeguard. 5. Subsequently, the Central Excise Rules,2002 (hereinafter referred to as the "Rules of 2002")were promulgated w.e.f. 1.3.2002. Rule 4 provided that every person who produces and manufactures of any excisable goods and who stores such goods in a warehouses would be liable to pay duty on such goods in the mann .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t payment of duty subject to such conditions as he may specify." 6. A perusal of the aforesaid indicates that in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer, the Commissioner may permit a manufacturer to store the goods at any other place outside their factory premises without payment of duty. 7. Based on the aforesaid Rule of 2002, a trade notice dated 29.10.2002 was issued. Under this trade notice per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nature in the outside godown will be permitted. d) That any left over stocks of non duty paid sugar lying in the outside godowns is first cleared. e) That the party gives an undertaking in writing that it should pay appropriate duty of excise in respect of all the sugar taken for reprocessing from the stocks stored in the said godowns and after reprocessing no refund of excise duty shall be claimed by the party of the resultant sugar. f) That the duty involved in respect of sugar in transit and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

maintained at the outside godown." 8. One of the conditions is, that the non duty paid sugar could be stored under the physical control of the Central Excise authority on cost recovery basis. Based on the said trade notice, the respondent issued a letter dated 7.11.2002 granting permission to the petitioner to store goods outside their factory premises subject to deposit of supervision charges on cost recovery basis. The cost recovery basis was calculated @ ₹ 21,532/- per month. This .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version