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TMI Blog2015 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ervision charges on cost recovery basis. In the instant case, the godown was hired for the period 12.2.2002 to 22.2.2003 and, for this period, the supervision charges @ ₹ 21,532/- per month was required to be paid, which the petitioner had paid. The question of refund, therefore, does not arise. - Decided against assessee. - Civil Misc. Writ Petition (Tax) No. 534 of 2013 - - - Dated:- 24-9-2015 - Hon'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani, JJ. ORDER ( Per: Tarun Agarwala,J. ) 1. The petitioner is engaged in the manufacture of sugar and molasses. The petitioner was granted permission for storage of non duty paid sugar in godowns situated outside the factory premises on account of paucity of stor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or its quashing and for a mandamus directing the respondents to refund the excess amount deposited by the petitioner along with interest. 3. In this backdrop, we have heard Sri A.P.Mathur, the learned counsel for the petitioner and Sri B.K.S. Raghuvansi, the learned counsel for the respondents. 4. The excise duty is leviable at the time of removal of the goods. Rule 47(5) of the Central Excise Rules, 1944 (hereinafter referred to as the Rules ) permitted the manufacturer to store goods in exceptional circumstances without payment of duty on account of shortage of storage space at the premises of the manufacturer subject to certain conditions imposed by the authority. Under this Rule, in case of excess stock and shortage of storage pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the goods and shortage of storage space at the premises of the manufacturer, the Commissioner may permit a manufacturer to store the goods at any other place outside their factory premises without payment of duty. 7. Based on the aforesaid Rule of 2002, a trade notice dated 29.10.2002 was issued. Under this trade notice permission to store non-duty paid goods in godowns outside the factory premises could be granted subject to the following formalities, namely:- a) that the outside godown where the non duty paid sugar is to be stored should be under the physical control of Central Excise authorities in Cost recovery basis, and all receipts in and clearances from outside godown is effected under Excise Supervision. b) That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supervision charges on cost recovery basis. The cost recovery basis was calculated @ ₹ 21,532/- per month. This calculation has been accepted and has not been questioned in this writ petition. 9. The only ground urged by the petitioner is, that supervision charges could only be charged for the days when storage or clearance of sugar was actually supervised by the respondents in the said godown. According to the petitioner, the storage and/or clearance of sugar was actually done on 64 days under the supervision of the excise authority and that no clearance or storage was done on other days. It was, therefore, contended that for the period where no supervision was conducted by the excise authority, the amount deposited by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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