9911796707
TMI Blog2017 (7) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... Choudhary The facts of the case in brief are that on 21.06.2013, the DGCEI officers visited the factory premises of the appellant and recovered some documents and seized non-duty paid finished and semi-finished goods, inputs from a godown located in an unregistered place outside the factory premises. The said godown is located adjacent to the registered factory premises but separated by a road. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. It is submitted that they had not illegally stored the goods since the Range Superintendent permitted such storage. It is also submitted that the seized goods were recorded in their records and documents and stored in a godown outside the factory premises as per the Superintendent's permission and therefore, there is no removal of the goods and the confiscation, demand of duty and Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anal, the Commissioner of Central Excise may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, allow single registration." In the present case, the appellant stored the goods outside of the factory premises without the permission of the Commissioner in violation of the provisions of the Notification. The ld.Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the present case. Regarding the demand of duty on the goods and inputs, it is required to be verified as to whether the said goods are cleared on payment of duty subsequently. In any event, considering the facts and circumstances of the case, the amount of redemption fine should be reduced and a token penalty should be imposed. 7. In view of the above discussions, the impugned order is modi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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