TMI Blog2017 (6) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... facture, then transfer or clearance of reels by the appellant to their own sister concern is not clearance of finished excisable goods and the rule 16B would be directly applicable. The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be denied for technicalities - The provision of rule 16-B of Central Excise Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 16B/16C of Central Excise Rules, 2002. The adjudicating authority i.e. Principal Commissioner rejected the said application filed by appellants, holding that the provision of Rule 16B and 16C are not applicable in this case. Against such an order, the appellant has filed this appeal. 3. Ld. Counsel appearing for appellant submits that adjudicating authority has erred in passing the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be applicable. 5. On due consideration of facts put forth by both sides and reading of the provisions of Rule 16B of Central Excise Rules 2002, I find that the Principal Commissioner has erred in rejecting the application filed by applicant to clear the goods under provisions of Rule 16B without payment of duty to their sister concern for more than one reason. 6. Firstly, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. In my considered view, the impugned order rejecting application seeking permission to remove finished goods as per Section 16B of CE Rules is unsustainable and liable to be set aside. The impugned order is set aside and the Principal Commissioner is directed to allow the appellant for removal of excisable goods as per Rule 16B of CE Rules, 2002. (Order dictated pronounced in open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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