2006 (1) TMI 342

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..... ondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIO No. 01/2004, dated 6-2-2004. The appellants are manufacturers of refined oil. They represented to the Commissioner requesting him to grant permission for storing/retaining duty paid oil on behalf of their customers as they had Storage Agreement with them. The Commissioner did not agree to grant permission and has .....

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..... this position in the light of the Board's Circulars which are binding on the department. 4. On a careful consideration, we notice that the Trade Notices clearly clarify that there is no need to seek permission from any Central Excise Officer to store duty paid goods in the premises of the assessee. In view of this clarification, the order of the Commissioner, rejecting the assessees' permission .....

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