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TMI Blog2009 (6) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 dated 21st August, 2008 and 9th September, 2008, respectively, on the ground that the space in the current manufacturing activity premises is not sufficient, due to shortage of space. The said request was rejected and communicated to them by letter dated 6-10-2008. Appellants vide their letter dated 24-10-2008 requested for passing a speaking order in this regard. Consequent to such a letter, a personal hearing was fixed on 10-11-2008 and the learned adjudicating authority vide the impugned order rejected the request for grant of permission to store the non-duty paid goods outside the factory premises. 3. The learned counsel appearing on behalf of the appellant submits that the reasoning given by the adjudicating authority for rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has manufactured additional quantity of goods due to large order from the customer and if he does not have any storage place for such finished goods inside the factory, such unforeseen and temporary circumstances should be termed as exceptional circumstances. Further, there could be situations where due to anticipated flooding of the area, assessee makes request to store the non-duty paid goods outside the factory. However, in the instant case, the assessee has not come up with any exceptional circumstances to invoke the above said rule. The circumstances under which the assessee is seeking permission are normal and not unforeseen. The assessee himself has admitted in his letter dated 24-10-2008 that there is lot of space constraint in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue needs reconsideration by the learned Commissioner. The shortage of space is one of the reasons which may be a guiding factor for seeking permission to store the goods outside the factory premises under Rule 4(4) of the Central Excise Rules, 2002. It is also to be noted that no assessee would like to store his goods outside the factory premises, as, such storing of the goods outside the factory premises is open to many vagaries of nature including theft, pilferage, etc. If the assessee applies for such permission, he must be doing it so under compelling situation. In our opinion, the learned Commissioner should consider such compelling reasons before coming to any conclusion. 5.2 Accordingly, the impugned order is set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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