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TMI Blog2014 (8) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... rly as in September 2003 the appellant had intimated to the department that their godown is in the 1 st floor and the department had never objected to the storage of non-duty paid finished goods in the said godown. Even on 11 April 2005 when the department wrote to the appellant, they were only asked to reverse the Cenvat Credit taken on the inputs contained in the finished goods. There was no demand of duty on the finished goods stored in the godown, which also shows that the department has always been treating the godown in the 1 st floor as part of the approved premises. In these circumstances, the stand taken by the department for denial of remission stating that the godown in the 1 st floor was not part of the approved premises is cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 708/24/2003-CX dated 23/04/2003 for powerloom weavers/hand processors/dealers of yarns and fabrics/manufacturers of readymade garments. As per the simplified procedure, the appellant applied for registration indicating Gala No. 4 situated in Ground floor in House No. 1286 as the premises to be registered and the appellant was granted a provisional registration No. T1/K1/B-1504/03 dated 05/05/2003. Subsequently, vide letter dated 08/09/2003 the appellant informed the department that their godown is situated at Gala No. 1 3 of the 1 st floor of the same building. It is the contention of the appellant that the appellant had been storing finished products in the godown situated at 1 st floor and has been clearing the goods from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndigarh-I - 2002 (145) ELT 535 (Tri-Del) wherein it was held that when finished goods are stored in unapproved area which was destroyed in fire, the remission of duty cannot be denied especially when permission was taken from the Revenue authorities for storages of the goods. In the present case also the storage of the finished goods in the godown at 1 st floor was very well known to the department and the department never objected to the same and therefore, the godown on 1 st floor should be deemed to have been approved by the department as part of the factory of the appellant. Accordingly, the learned Counsel pleads for setting aside the impugned order and allowing the appeal. 4. The learned Superintendent (AR) appearing for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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