Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Central Excise This

A Public Forum.
Acknowledging the Value of Experts.

Contribute Your Wisdom, Shape the Future.
Let Your Experience Guide Others

Submit new Issue / Query     My IssuesMy Replies
A free service.
You may submit an issue for brainstorming also.

Point for taking permission u/r 4(4), Central Excise

Issue Id: - 5549
Dated: 8-4-2013
By:- RAM SHARMA

Point for taking permission u/r 4(4)


  • Contents

Dear Experts,

We are registered manufacturer and want to make a modern warehouse near outside the factory for finished goods due to shortage of space in our factory premises.

Kindly tell main point under rule 4(4) for getting the permission from commissionor.

Thanks

Posts / Replies

Showing Replies 1 to 7 of 7 Records

Page: 1


1 Dated: 7-1-2015
By:- MARIAPPAN GOVINDARAJAN

2 Dated: 7-1-2015
By:- RAM SHARMA

Under rule 4(4) of central excise rule 2002


3 Dated: 7-1-2015
By:- RAM SHARMA

We want removed excisable goods without payment of duty in our nearby warehouse ununder rule 4(4) of cex rule 2002


4 Dated: 8-1-2015
By:- PAWAN BATRA

Dear Mr. Sharma,

This facility available only when there are exceptional circumstance having regards to the nature of goods and shortage of space and for this you have to file application with the commissioner office mentioning why you need it. It means you have to justify nature of goods ( like seasonal goods, volume of goods) and shortage of space, production and sales has been grown many folds since inception of the factory, operation are as such run only in batches, varieties of products produced etc. Usually this permission is not granted and even if it is granted it will be given on year to year basis generally. As from your email it is evident you want to make a modern warehouse near outside factory, you require this facility for permanent. Justifying the exceptional circumstance in permanent situation is a difficult task and cause a problem. Lastly its entirely depends on Excise Commissioner how he see your case.


5 Dated: 8-1-2015
By:- Naveed S

Yes sir, the reply furnished above is proper. However, there has been many instances wherein such permission has been granted by the department so you too can apply and most probably shall get such permission, with specific conditions thereon such as submission of Bond etc.

There is no any specific format for making such application, however you can make a detailed application attaching ground plan copy, details of storage capacity, rent agreement of storage place etc. Application can be made only after the modern warehouse as suggested is complete and ready as there is no any provision that first you shall get permission and after that you shall construct a storage place.


6 Dated: 8-1-2015
By:- PAWAN BATRA

Please also refer case 2011 (11) TMI 555 - CESTAT NEW DELHI


7 Dated: 8-1-2015
By:- MARIAPPAN GOVINDARAJAN

Thanks Mr. Pawan Patra for give the citation of the relevant case law.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates