Storage of non duty paid goods outside the factory premises - Instructions regarding - Central Excise - 3/91-CX.8

Storage of non duty paid goods outside the factory premises - Instructions regarding Circular No. 3/91-CX.8 Dated 15-2-1991 [From F. No. 261/12/21/90-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Storage of non duty paid goods outside the factory premises - Instructions regarding. Reference Board's Circular No. 35/89, dated 21-8-1989 and 44/89/CX.8, dated 18-9-1989 on the above subject. A representation has been received from Indian Sugar Mills Association saying the powers for such permission presently vested in the Board should be redelegated to Collectors of Central Excise, as the present procedure of seeking permission was time consuming. The matter has been considered in a meeting held with the representatives of Ministry of Food Indian Sugar Mills Association. Since the Board had consciously decided to retain these powers with itself, it was not found possible to redelegate them. However, with a view to mitigate the hardships caused by time taken in getting such approvals, a fast track mechanism has been devised which is required to be followed, as below : The Assessee should apply 1.1/2 months in advance (before the expiry of their earlier permission) to the Assistant Collector for forwarding their request to the Board. The Assistant Collector should within one week's time forward the representation with the following details to the Collector of Central Excise concerned namely : (i) Date of last year's production. (ii) Current Year's anticipated production. (iii) Details of quota allotted and that released during the last year in respect of both free sale and levy sugar. (iv) Details of quota allotted and that released during the current year for both free sale and levy sugar, (v) Steps taken, if any, by the assessee for providing storage facility within their factory premises. The Collector of Central Excise in turn, should forward the representation along with his recommendations to the Board within one week of its receipt in his office. It has also been decided that production in 1988-89 would be taken as the basis for adjudging the excess production made in the current year. The field formations may be advised accordingly.