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TMI Blog2015 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... mmittal about the period and would need permission atleast for two years. - When space is available near the BSR there is no reason not to construct the storage place there itself. Exception circumstances undoubtedly would imply temporary and brief period. It is also to be noted that even now appellant can store the goods in the proposed place but after payment of duty on provisional or final assessment basis. What appellant is trying out seek is to allow clearance of the goods without payment of duty outside the factory i.e. to warehouse and clearance from there. Admittedly goods are not notified under warehousing provisions, thus what appellant is trying to seek is benefit of warehouse provision in respect of goods which are not notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e customers want the goods just in time with the result that appellant have to keep high inventory and therefore require more space for storing the final goods. In view of this position they have requested the Commissioner to permit them storing goods for the period of two years out side the factory premises without payment of duty. Ld. Counsel placed reliance on this Tribunal decision in the case of Anutone Accoustics Ltd. Vs. Commissioner of C.Ex., Bangalore-I [2010 (250) E.L.T. 590 (Tri.-Bang.)] . 3. Learned A.R., on the other hand submitted that the Commissioner in his order dated 24/11/2014 has given reasons for rejecting the permission. It was further submitted that the place where appellant want to store the goods is already regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other place outside such premises, without payment of duty subject to such conditions as he may specify. It would be seen from the said Rule 4 that Commissioner is empowered in exceptional circumstances having regard to nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods to any other place out side such premises, without payment of duty subject to such condition as he may specify. As is clear from the submission of the Ld. Counsel that they want to improve their customer service by storing higher inventory and provide just in time service to their customer. It is also noted that the appellant is noncommittal about the period and would ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances and difficulties faced can be overcome by storing goods in the proposed storage premises after paying duty in accordance with Rule 4 read with Rule 8 of CER. In your application dated 12.07.2013 as well as subsequent application dated 11.08.2014, no such exceptional circumstances have been stated by you. 8. The circumstances faced by you as enumerated in your application dated 12.07.2013 and 08.11.2014 do not qualify to be considered as exceptional circumstances in nature which are unforeseen and therefore on this count alone the permission sought for, cannot be considered. Further, the circumstances narrated are not of a temporary nature, implying once the permission is given, the same could continue on a regular inasmuch as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich can be constructed and can be utilized for storage of finished goods. In view of above factual report, your request for permission under Rule 4(4) of the Central Excise Rules, 2002 cannot be considered. 9. Further, the permission sought is not specifically for a given quantum of finished goods. The permission sought is required to envelop all regular clearances form the factory, for all times to come in the future, (on a day to day basis) and such cases are not within the ambit of Rule 4(4) of the Central Excise Rules, 2002. The application dated 12.07.2013 and 11.08.2014, do not make it clear as to what is quantum of excisable goods that would be cleared without payment of duty for storage purpose. On these vital technical counts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not help the appellant. 7. We also note that Rule 20 of Central Excise Rules, 2002 provides warehousing provisions. Under the said provision the notified goods can be removed from the factory to warehouse or from one warehouse to another without payment of duty. The said warehouse provision are applicable only to the goods notified by the government. In the present case, what appellant is trying out seek is to allow clearance of the goods without payment of duty outside the factory i.e. to warehouse and clearance from there. Admittedly goods are not notified under warehousing provisions, thus what appellant is trying to seek is benefit of warehouse provision in respect of goods which are not notified. It may be noted that in customs the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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